COL.  GEORGE  WASHINGTON  FLOWERS 
MEMORIAL  COLLECTION 


DUKE  UNIVERSITY  LIBRARY 
DURHAM,  N  C. 


PRrsi-NTfD  HY 

W.  W.  FLOWERS 


REVENUE  1..AAV, 


PASSED    BY   THE 


GENERAL   ASSEMBLY 


OF   TflE 


STATE  OF  NORTH -CAROLINA, 


AT   TIIE 


SESSION   OF   186Q--'63. 


RALKTGII: 
WOLDEN,  PRTNftR  TO  TIIK  STATE 


/« 


I  lib.  I 


REVENUE  LAW-1802--'63. 


AN  ACT  ENTITLED  "REVENUE." 

Section  1.  Be  it  enacted  hj  the  General  AssemUy  of  the 
State  of  North  Carolina,  and  it  is  hereby  enacted  by  the  au- 
thority fif  the  same,  That  an  ad-valorem  tax  of  two-fiftha  of  ^^^  „7*w.'!*"' 
one  percent,  be  levied  for  the  support  of  the  State  Go- fiJ;J;»of ""^p*"- 
vernment,  the  payment  of  its  debts,  and  the  promotion  of 
the  general  welfare,  upon  the  assessed  cash  value  of  the  fol- 
lowinir  suhjects,  to  wit  : 

(1)  Real  Estate  in  this  State. 

(2.)  All  slaves  in  this  State  (excepting  such  as  the  Conn-  j^^^"".J^,^*;'' 
ry  Courts   may  have   exempted,  or  may  hereafter  exempt  iop to  rat;' 
I'rora  taxation  on  account  of  bodily  or  mental  infirmity,)  to 
be  taxed  according  to  value,  which  value  is  to  be  ascertain- 
ed by  the  same  persons  who  assess  the  value  of  lands. 

(3)  Money  due  from    solvent  debtors,  or  on  hand,  or  on     iioncjdn»c.v 
deposit  with  individuals,  or  in  the  banks,  or  other  corpora-  *"' 

tioDS,  Provided,  That  Confederate  and  State  Treasury 
Notes  shall  be  considered  money,  and  Provided  furl/i/^\ 
that  the  person  listing  his  money  on  hand  and  at  interest, 
filiall  be  allowed  to  deduct  debts  owing  by  him  as  principal, 
and  also  as  tureiy,  where  the  principal  is  insolvent. 

(4)  Money  invested'  in  manufactnring  and  steamboat  cor-  Montr  ,d- 
p<.)rations  or  companies,  according  to  the  shares  as  fixed  by  p*rs,ion".  4? 
the  charter  ;  if  the  shares  be  in  a  corporation,  and  if  there 

be  no  incorporation  then  upon  the  amount  invested  ;  also 
money  invested  in  county  br.nds,  or  State  bonds,  issued 
since  the  23d  of  February,  l^r.l  ;  also  money  invested  in 
every  spcie?  of  trade  and  traffic,  not  otherwise  taxed 
);crein. 

(5)  Household  and  kitchen  furniture,  owned  by  any  in-  no„.'„oo 
dividual  above  the  value  of  two  hundred  dollars,  excepting  'y^^^^/i*!** 
articles  of  furniture  hereinafter  specifically  taxed. 


U74 


if  Rkvknue  Law.— IS62-'6S. 

• 
tvr^Ife  "**^^        (6)  Horsee,  mules,  cattle,  hogs,  and  otljer  live  stock  rais- 
ed or  kept  for  sale,   and  not  for  use  by  the  owner,  sub- 
ject to  the  further  exceptions  and  exemptions  hereinafter 
set  forth. 
{.ktMr>»  iu4        (7)  All  cotton  and  tobacco,  except  that  which  is  owned  by 
•p^utwa.      *''c  producer,  or  has  been  purchased  by  the  owner  for  his 
own  use,  or  that  of  his  family  or  dependents  ;  and  furtlier, 
except  such  cotton  as  may  have  been  purchased  by  any 
piTtion  or  corporation    for  the   purpose  of  manufacturing, 
J'rovidcd^   that   no  more  cotton   held    by  a  manufacturer, 
ehall  be  exempt  from  this  tax,  than  is  needed  for  the  con- 
sumption of  one  year. 
<t-oi3  o3.        Sec.  2.  Tlio  following  profJerty  shall  be  e.\cnipt  from  tax- 
ation, to  wit :  All  lands  or  other  property  belonging  to  the 
Confederate  States,  or  this  State,  or  to  any  County  in  this 
State,  or  to  the  University,  colleges,  or  other  institutions  of 
learning ;  all  town  halls,  market  houses  and  other  public 
structures,  and  edifices;,  parsonages,  and  all  lots  or  squares 
'  kept  open  tor  health,  use  or  ornament,  belonging  to  any 

city,  town  or  village;  all  churches  and  chapels  set  apart  and 
appropriated  to  the  exercises  of  Divine  worship,  or  to  the 
propagation  of  the  (Jospel;  and  such  land  or  other  property 
•dA  may  bo   set   apart   and  kept   for   agricultural  societies, 
grave-yards   belonging  to  churches,   and   all   other  public 
structures  and  other  })re)perty  set  apart  and   used  for  the 
pupport  ajid   comfort  of  the  poor  and  alUicted  ;  mechan- 
ical and  farming  tools,    books,   wearing  a}>parel,  and  arms 
for  muster,  and  boats,  canoes,  notes  or  sums  of  tho  value  of 
one  hundred  dollars  or  less. 
v^<t^i>c-ij  B(K      Sec.  3.  The  property  hereinafter  taxed  at  a  higher  rate 
JjaVoTT  per  ^^*"  two-fifths  of  one  per  cent,  shall  not  be  liable  to  tho  tax 
f>-at.  to  be  iibi-  of  two-lifths  of  ouc  pcr  cent.,  but  shall  bo  Hated  separate 
therefrom. 
D»*k4#i)i>4         ^®°-  ■*•  Every  dollar  of  nett  dividend  or  profit  not  previ- 
•IX*  proij'*.       onsly  listed,  declared,  received  or  due,  on  or  before  the  first 
day  of  April  in  each  year,  upon  money  or  capital  invested 
in  shares  in  the  Bank  of  Washington,  the  Merchants  Bank 
of  Newborn,  the  Bank  of  Wadesboro',  the  Bank  of  Fayette- 
ville,  tho  Commercial  Bank  of  Wilmington,  tho  Farmers' 
Bank  of  North  Carolina,  the  Bank  of  Charlotte,  and  the 


RiTVENUE  La.w.— 1862-63.  2S 

Bank  of  Yancey  ville,  shall  pay  an  annxial  tax  of  eight  cents, 
bnt  the  same  shall  not  be  subject  to  any  county  tax. 

Seo.  5.  The  stock   or  interest  held  bv  individuals  in   all  ^  stock  Ac, <i 

•'  ...  *>«  listed  in  (h* 

corporations  or  business  shall  be  listed  among  the  individual  cmntits  whe-s 
property  of  the  holders  in  the  counties  where  they  respect-  side, 
ively  reside. 

Sko.  6.  The  taxes  shall  be  annually  collected,  and  paid  Wbcncni- 
as  follows:  First,  to  the  sherilTs,  on  all  property  and  sub- whom  ^aid/ 
jects  of  taxation  required  to  be  listed  as  per  schedule  A. — 
Secondly,  to  the  sheriffs  on  all  property  and  subjects  of  tax- 
ation, which  are  not  required  to  be  listed,  bnt  an  account  of 
which  is  to  be  rendered  upon  oath  to  the  sheriffs  and  to  the 
Treasurer  of  the  State  as  per  exhibit  C. 

Sko.  7.  At  the  first  Court  of  Pleas  and  Quarter  Sessions   Disiriot  b>ai 
for  each   county,  held  on  or  before  the   first  Monday   in  and^Vhin'^io- 
March,   and  at  the  same  term  every  two  years  thereafter,  P'^'°"=<*- 
the    court  shall  appoint   one  justice  of  the   peace  and  two 
free-holders,   men   of  skill  and  probity,  for  each  Captain's 
district,    or  for  each  school   district,    at  the  option  ot   the 
court,  who  shall  be  styled  the  district  board  of  valuation  of 
their  respective  districts;  the  clerk  shall  issue  a  notice  of  his 
appointment  to  each  man  within   five  days  after   adjourn- 
ment of  the  court.      If  the  court  shall  fail  to  make  the  re- 
quired  appointments,  or  should  from  any  cause  a  vacancy 
occur,   any  three  justices  of  the  peace  may  make  the  re- 
quired appointments  or  fill  the  vacancy. 

Sec.  8.  This  district  board  of  valuation  shall,  as  near  as     Board  v  «. 
practicable,  ascertain  the  cash  value  of  every  tract  of  land,  ^gjl*,'"  "^'^ 
or  other  real  estate  with  the  improvements  thereon,  situate 
in  their  district,  and  also  the   Ofwh  value  of  every  slave  re- 
quired   to  be  listed  for  taxation  in  their  district,   either  by 
viewing  the  same  or  otherwise. 

Snc.  1^.  In  estimating  the  value,  the  board  may  call  and  Maj  rv  i  i 
fwear  witnesses  to  testify  thereto,  and  they  shall  take  into  no*«i* 
the  estimate  any  fishery  appurtenant  thereto,  or  used  with 
the  land  ;  also,  all  mines  of  nieUJ,  stone  or  coal,  or  other 
material  discovered  or  supposed  to  exist,  whereby  the  price 
of  land  is  enhanced  ;  also  all  machinery  and  fixtnrcs  for 
manufacturing  or  mechanical  purposes,  that  have  I  een 
erected  or  used  on  the  land.     Wbeo  a  tract  of  land  shall  bo 

P33474 


Revkxtk  Law.— 1S62-'63. 


Owner  or 
t^cnt  to  Jur- 


Town  lots. 


Oall; 


Rcf^iSfl)  to 

f..uke  oalk. 


?frr-rr*if'f*n'i 


io  one  or  more  districts,  the  board  of  tlie  district  in  ubidi 
the  owner  resides  shall  ascertain  the  value  of  whole  tract,, 
and  if  the  owner  resides  in  neither  of  the  districts,  the  board 
of  the  district  in  which  the  larger  part  may  be,  shall  ascer- 
tain the  value  of  the  whole. 

Sec.  10.  The  owner  of  the  land  or  slaves,  or  if  ho  be  a 
non-resident,  his  agent  shall  furnish  the  district  board  with 
a  list,  including  hu)d  entries,  seitina^  forth  the  separate  tracLs^ 
and  also  the  several  couliguons  bodies  or  tracts  of  haul 
owned  by  him  in  the  district,  together  with  the  names  of 
the  water  courses,  or  other  noted  places  on  or  nearest  to 
which  they  niay  be  6ituated,,iaud  the  number  of  acres  in 
each  separate  tract  i>r  contiguous  body  ol"  land,  and  also  the 
names,  ages  and  number  of  slaves  he  may  be  bound  to  list. 

Skc.  11.  Town  lots  shall  be  listed  separately,  and  each  lot 
be  numbered  according  to  the  plot  of  the  town ;  each  sepa- 
late  body  or  tract  of  land,  and  eacli  town  lot  shall  be 
separately  and  distinctly  valued  and  returned. 

Sec.  12.  The  district  boards  shall,  in  each  ease,  administer 
the  following  oath  to  the  persons  fuinishing  the  required 
list:  You,  A.  B,,  do  solemnly  swear,  that  the  list  by  yow 
furnished,  contains  a  fttll  and  fair  statement  of  every  tract 
of  land  and  town  lot  and  slaves  in  tliis  district,  for  the  taxos- 
of  which  you  are  liable,  either  in  your  own  right  or  the 
right  of  any  othor  person,  either  as  guardian,  attorney,  agent 
or  trustee,  or  in  any  other  manner  whatsoever,  to  tlio  best 
of  your  knowledge  and  belief^  so  help  you  God. 

Sec.  13.  If  any  person  shall  refuse  to  furnish  the  list 
re^juired  above,  or  to  take  the  oath  prescribed  in  the  pre- 
cu(ling  section,  he  shall  bo  guilty  of  a  misdemeanor,  and' 
the  justices  of  the  peace  of  said  board  shall  bind  him  over 
to  aj»pcar  at  the  next  term  of  the  Superior  Court  of  the 
county  to  answer  the  charge,  and  on  conviction  or  submia- 
eion,  ho  shall  be  lined  at  the  discretion  ol  the  Court. 

SfXJ.  14.  When  the  owner  of  the  lft?id  and  slave  or  elavop, 
or  if  he  he  a  non-resideni  of  the  Slate,  his  agent  be  not  a 
lesident  of  the  district  where  the  land  is  situated  and  the 
slaves  required  to  be  listed,  the  required  list  w^ith  affidavits 
of  the  same  import  as  the  above  required  oath  subscribed 
and  swoiu  to  before  and  certiified  by  a  justice  of  the  pcace^ 


Revenue  Law.— 1S62-'63.  i» 

may  bo  transmitted  to  tlic  district  board  of  valuation,  and 
if  received,  before  the  board  shall  be  ready  to  value  the 
land  and  slaves  contained  in  the  list,  such  list  shall  be  re- 
ceived as  though  tendered  and  sworn  to  by  the  owner  or 
agent  in  person. 

Seo.  15.  When  the  board  of  valuation  are  not  furnished  „„f£n.]h?di' 
with  a  list  sworn  to  as  above  required,  or  the  owner  or  agent 
refuses  to  answer  to  the  correctness  of  the  statements  as  to 
the  number  of  acres  contained  in  any  tract  of  land,  they 
may  procure  a  county  or  other  surveyor  and  have  the  same 
snrveyed  ;  and  the  surveyor  may  recover  the  amount  of  his 
fees  and  all  expenses  out  of  the  owner  of  the  land,  before  a 
justice  of  the  peace  by  warrant  or  attachment,  and  the 
board  may  examine  witnesses  on  oath  as  to  the  number  and 
description  of  the  slaves. 

Sec.  16.  The  district  boards  of  valuation  shall,  as  soon  as     Board*  to 

1  1  /.  1      •  •  J  in   complete   vam- 

practicablc,   after  their  appomtment,  proceed  to  value  aJl  aiion  by  bi*: 

real  property  and  slaves  required   to  be  listed  in  their  re-  Aprii*^  ' 

spective  districts  as  above  directed,  complete  the  list  by  the 

5rst  Monday  of  April  after  their  appointment,  and  annex 

the  following   atMdavit  subscribed   and  sworn  to  before  a 

justice  of  the  peace,  who  shall   certify  the  same :    We  do     Affidavit. 

solemnly  swear  that  we  have  diligently  enquired  and  do  not 

believe  that  there  is  any  real  property  or  glaves  required  to 

be  listed  in  the district  of county  subject  to 

taxation,  that  is  not  entered  and  valued  in  the  above  list; 
and  the  foregoing  valuation  is  in  our  judgment  and  belief 
the  actual  value  thereof  in  cash,  and  that  in  assessing  the 
same,  we  have  endeavored  to  do  equal  justice  to  the  public 
and  to  the  individuals  concerned,  so  help  us  God.  This  list 
and  valuation  shall  remain  in  the  hands  of  the  justice  of  the 
peace  of  the  board,  and  be  open  to  the  inspection  of  any 
one  who  wishes  to  examine  it  until  returned  as  hereinafter 
directed. 

Sec.  17.  On  thoThurpdav  fiuhse<iucnt  to  the  first  Monday     Jn»tice»  i) 

BBfC  ti 

of  April,  after  the  appoint naent  of  the  di-»trict  boards  of 
valuation,  the  persons  who  were  appointed  as  justices  of  the 
peace  to  be  members  of  the  different  district  board--,  shall 
meet  at  the  court-house  .ind  organize  thcinselves  into  a 
county  board  of  valuation  by  electiog  by  ballot  one  of  tlieir 


4  KETKNua  I^w.— lSC2-'63. 

members  chairman  and  another  secretary.  In  case  a  jus- 
tice of  the  peace  of  any  district  board,  from  any  cause,  can- 
not attend,  the  elder  of  the  two  members  of  the  board  shall 
take  his  place. 

Bonrds  M  gj^   i^    -j^y  ^],ig  county  board  of  vuluatiou  shall  the  dis- 

♦««.  trict  boards  of  valuation   make  returns  of  their  lists.     The 

board  shall  carefully  examine  and  compare  all  the  lists,  and 
if,  in  their  opinion,  the  real  property  and  slaves  thronj^hout 
the  county  shall  not  have  Ijcen  assessed  by  a  uniform  stand- 
ard of  value,  they  may  re-assess  any  district,  or  any  8ei)a- 
rate  tract  or  tracts  or  lots  of  land,  and  also  any  slave  or 
filavca. 

vrirfti  valued  Skc.  19.  If  any  one  deem  that  too  high  a  valuation  was 
put  on  his  land  or  slave  or  slaves,  he  may  aj>ply  ti>  the 
county  board  of  valuation  for  redress,  and  they  shall  duly 
consider  the  case,  and  decide  as  in  their  judgment  is  right; 
the  board  may  call,  swear  and  examine  witnesses,  or  in  per- 
son view  the  laud  or  slaves  about  the  value  of  which  they 
are  in  doubt. 

Quorum.  Seo.  20.  Two  thirds  of  the   entire   number  of  the  mem- 

bers composing  the  conntv  board  of  valuation  shall  form  a 
quornra  for  the  transaction  of  business,  and  the  decision  of 
a  raajoritj'  of  the  members  present  shall  stand  as  the  de- 
cision of  the  board. 

Wb«»D valued  Sec.  21.  If  in  the  opinion  of  the  county  board  of  valua- 
tion, any  tract  or  tracts  of  land,  or  town  lots,  or  slave  or 
slaves  have  been  assessed  at  too  low  a  value,  they  shall 
make  lists  of  such  tracts,  or  lots  and  slaves,  and  post  them 
on  at  least  two  conspicuous  places  in  the  court  house,  at 
the  time  of  their  adjournment.  After  they  shall  have  ex- 
amined and  com])ared  the  lists,  heard  the  comj^laints  of  all 
who  may  feel  themselves  aggrieved  by  the  valuation  of 
their  property,  the  board  shall  post  the  lists  as  above  re- 
quired, and  adjourn  until  the  fourth  Monday  of  April, 
when  they  shall  again  meet  at  the  court  house,  hear  the 
complaints  of  all  who  may  feel  themselves  aggrieved  by 
their  former  action,  as  by  the  original  valuation,  and  decide 
each  case  as  to  them  may  appear  right;  and  from  this  de- 
cision there  shall  be  no  appeal. 
Seo.  22.  When  the  countv  boanis  of  valuation  shall  have 


lt/«  luw. 


Retknue  Law.— 1862-'63.  "7 

performed  the  doty  on  them  imposed,  they  shall  return  the  ^^*  *'"* 
lists  received  of  the  district  boards  of  valuations,  as  by  them  eiert. 
revised  and  corrected,  to  the  cJerk  of  the  county  court,  be- 
fore whom  they  shall  subscribe  and  swear  to  the 
following  affidavit  annexed  to  the  list  returned :  "  We  sol- 
emnly swear  that  the  foregoing  lists  have  been  carefully 
examined  and  compared,  and  in  our  judgment  and  belief 
they  do,  as  now  corrected,  exhibit  the  actual  cash  value  of 
every  tract  or  lot  of  land  in  this  county,  with  the  improve- 
ments thereon  and  privileges  thereto  attached,  and  of  the 
slaves  required  to  be  listed  in  this  county ;  and  in  the  dis- 
charge of  our  duties,  we  have  endeavored  to  do  equal  jus- 
tice to  the  public  and  the  individuals  conccrucd,  so  help  ns 
God." 

Sec.  23.  Each  member  of  the  county  and  district  boards     Compcn** 
of  valuation  shall  receive  out  of  the  county  treasury  such 
compensation  as  the  County  Court  may  allow,  not  exceeding 
three  dollar*  per  day,  for  the  time  he  may  have  been  engaged 
in  the  discharge  of  his  duties. 

Sec.  24.  At  the  first  Court  of  Pleas  and  Quarter  Sessions  T»i»:ef«of  «»^ 
of  each  county,  which  Ehall  be  held  on  cr  after  the  tirst  paiot«4. 
day  of  January  in  each  and  every  year,  except  in  ca'^cs 
wherein  a  special  Court  is  hereinafter  provided  for,  the 
Court  shall  appoint  for  each  captain's  district  or  for  each 
school  district,  at  the  option  of  the  Court,  a  justice  of  the 
peace  or  a  frceeolder  of  knowc  skill  and  probity,  to  take  the 
lists  of  taxable  subjects,  and  the  names  of  such  takers  of 
the  tax  lists,  with  their  respective  districts,  shall,  during  the 
term,  be  advertised  at  the  cni it  house  by  the  clerk. 

Sko.  25.  If  the  Court  shal  til  from  auy  cause  to  make  v»BMieir» 
such  appointment,  any  throe  justices  of  the  peace  of  the  "* 
county  may  meet  at  the  office  of  the  clerk  of  the  0)unty 
Court,  on  or  after  the  first  Monday  of  April,  and  appoint 
the  talcers  of  the  tax  lists  for  the  count}-,  or  supplv  any 
vacancy  arising  from  death  of  incapacity  to  act,  joid  th« 
clerk  shall  record  the  same. 

Set.  2C.  The  clerk  shall  issue  notice  of   all  -it*     riM««4«>»« 

of  takers  of  tax  lists  as  soon   as  made  to  tin    •  '>^tMk«to  *  *' 

shall  serve  them  within  ten    days  npoo  the   Kppointeot, 
whose  duty  it  shall  be  to  advertise  at  their  sev  •  Oi 


^  RsvENCK  Law.— 1862-63. 

^»*.  in  their  respective  districts  at  least  ten  daj's  before  the  time 

,   .  of  listing  the  places  and  times,  when  and  where  he  yi'iW 

attend  for  the  purpose  of  receiving  tlje  list  of  taxables, 
which  lists  he  shall  take  during  the  lust  twenty  working  days 
in  April ;  they  shall  perfect  their  hsts  and  return  them  to 
the  clerk  of  the  county  court  on  or  before  the  second  day 
of  May. 

RefcMior  gjic.  27.  If  any  pereon  appointed  to  take  the  lists  of  taxa- 

bles  shall  refuse,  or  wilHully  fuil  to  discharge  the  duties  of 
his  appointment,  he  shall  be  deemed  guilty  of  a  misde- 
zneauor. 

*h»tk.  Skc.  28,  Every  person  appoiniod  to  take  the  lists  of  taxa- 

bles  before  he  enters  upon  the  duties  of  his  appointment, 
shall  take  the  following  oath,  to  be  administered  by  any 
justice  of  the  peace,  tu-wit :  I,  (A.  B.,)  do  solemnly  swear 
that  I  will  perforui  all  my  duties  as  taker  of  the  tax  lists  for 
the  district  for  which  1  have  been  appointed,  according  to 
my  best  knowledge  and  ability,  so  help  me  God. 

Owuei  tofur-  Sec.  29.  It  shall  be  the  duty  of  every  one  liable  to  ppy 
•iistuittitbies.  tax,  residing  in  any  district,  or  having  property  thoreiii 
liable  to  taxation,  at  the  time  and  place  appointed  by  the 
taker  of  the  lists,  to  furnish  him  a  written  list  of  his  taxa- 
bles,  mentioned  in  section  iirst  of  this  bill  and  in  schedule 
A,  hereafter  set  forth,  setting  forth  the  number  of  acres  of 
land  he  is  bound  to  list,  on  what  waters  situate,  the  valua- 
tion of  each  tract  of  hind,  and  the  number,  ages  and  valuo 
of  his  slaves,  as  assessed  by  the  board  of  assessors  next 
preceding  the  time  of  listing,  and  any  otiier  slaves  subse- 
quently accpiired,  and  his  estimate  of  value  of  such  articles, 
or  subjects  of  taxation  not  mentioned  in  the  Iirst  section  of 
this  act,  as  are  taxed  ad-valorem;  and  such  listing  and  valua- 
tion shall  have  refer  nee  to  the  property  owned  and  the 
subjects  of  taxation  held  by  the  tax-payer  and  its  valuo  on 
the  first  day  of  April  next  before  the  listing  thereof,  and 
the  taker  of  the  lax  list  shall  administer  to  the  person  fur- 
nishing said  list  the  following  oath  :  You  solemnly  swear 
that  the  list  by  you  furnished  contains  a  full  statement  of 
all  the  property  and  stibjects  of  taxation  wliich  you  are 
bound  to  list  either  in  ydnr  own  right  or  in  right  of  any 
other  person,  and  that   the  property  valued  by  you  is  not 


O-iti. 


Revenue  Law.— 1862-'63.  9 

worth  more  in  cash  than  the  vahiation  annexed,  to  the  best 

of  your  knowledoe  and  belief:  Provided,  hovjever.  that  in     Special  pro- 

■^  ^  '  1      11  1  1       vision  for  Ut;3. 

the  year  1863  the  taker  of  the  tax  Hsts  shall  not  take  the 
lists  of  lands  and  slaves,  but  they  shall  be  ascertained  by 
the  clerk  of  the  county  court,  and  entered  by  him  on  the 
tax  list  to  be  furnished  to  the  sheriff  or  tax  collector,  from 
the  lists  of  the  assessoi-s,  and  after  the  year  1SG3  and  until 
another  assessment  of  slaves,  they  shall  be  listed  at  the  same 
valuation,  Provided^  /unoever,  tliat  when  the  tax  lister  shall 
make  oath  in  writing  that  any  slave  has  become  greatly 
impaired  in  value  bj^  reason  of  disease,  or  other  bodily  or 
mental  inlirmity,  he  may  list  such  slave  at  such  price  as  he 
may  state  on  oath  is  the  then  present  value  of  such  slave, 
and  where  a  slave  shall  have  been  acquired  after  the  assess- 
ment, the  person  listing  shall  list  him  at  the  same  value  at 
which  he  was  listed  by  his  former  owner  if  known  to  him, 
and  if  not  known  to  him,  he  shall  file  a  written  affidavit 
stating  his  cash  value  on  the  first  day  of  April  preceding 
such  listing,  and  as  to  the  slaves  born  after  the  assessment, 
the  lister  shall  be  required  to  state  on  oath  their  cash  value 
on  the  first  day  of  April  preceding,  iind  they  shall  be  listed 
accordingly. 

Sbc.  30.  Every  taker  of  the  tax  lists  shall  be  allowed  such     Cocipeosa- 

-      ,  .  .  ,  •      •       tion. 

compcnsition  for  his  services  as  thecounty  court  may,  in  its 
discretion  allow,   to  be  j>aid  out  of  the  county  treasury. 
Sec.  31.  Every  taker  of  the  tax  list  after  the  year  1863,     Takersof^ix 

111,  ,1-1  -1  ''*'■  ^o  ^^   ''^'■' 

shall  be  furnished  by  the  clerk  ot  tho  county  court,  with  a  nished  lists  ij 
fair  copy  of  the  return  made  by  the  last  board  of  valuation     ^  ^  ^ 
of  the  real  estate  and  slaves  in  his  district,  and  with  the  ne- 
cesi=ary  printed  form  of  tax  bill  to  1»e  furnished  by  the  Comp- 
troller, under  the  provisions  of  this  act. 

Sec.  32.  The  comptroller   at  the  public  cost,   shall  have     ThcCocip- 

1  J  .  1  1  I  1     1      /•  „  IrollerUihaT- 

prepared  and  printed,  as  they  may  be  needed,  lornis  oi  tax  )isu  pre- 
tax lists,  with  all  the  articles  and  subjects  of  taxation  to  bo  ^"  ' 
listed  by  virtue  of  this  act,  mentioned  separately  over  the 
heads  of  jiarallel  columns,  in  which  the  amount  or  quantity, 
or  description  of  each  article  or  subject  to  be  listed,  is  to  be 
set  down  ;  and  he  shall  annually  furnish  to  each  county 
court  clerk,  for  the  use  of  the  county  revenue  otHcers,  such 
other  blanks  as  he  may  deem  necc«»Rry. 


*» 


10  Revknub  Law.— 1862-'63. 

How  taken       Sec.  33.  Tlic  lakcr  of  the  tax  list  shall  set  down  each  ar- 

aatll  proceed.      ....  _ 

V  tide  or   snbject  m  it3  proper  coliiinn  against  the  name  of 

the  pei-son    listing,  arranged  in  alphabetical  order,  and  re- 
turn the  same  to  the  clerk  of  the  county  court  as  required 
in  section  8. 
0»th.  Sec.  34.  In  the  return  of  said  lists  the  tax  lister  shall  an- 

nex the  following  afliilavit:  "  I  solemnly  swear  tliat  1  have 
diligently  inquired,  and  have  no  just  reason  to  believe  that 
there  is  any  property  or  other  subjects  of  taxation  in  my 
district,  not  entered  and  valued,  (where  the  same  is  requir- 
ed to  be  valued  by  the  owner)  in  the  above  list,  with  the 
following  exceptions,  (here  enumerating  the  exceptions)  so 
help  me  God." 
The  clerk  to      gj-Q^  35.  The  clcrk  of  the  county  court  annually,  on  or  be- 

deli»cr  tba  lax  r>/>ii«T  ^iiii-  11        'jv     /• 

lists  to  the  fore  the  twenty-iiith  01  June  shall  deliver  to  the  shcnti  ot 
95^'of /une.*  the  county  a  fair  and  accurate  copy  of  the  tax  lists,  (insert- 
ing therein)  for  the  year  1863,  the  land  and  slaves,  from  the 
list  returned  to  him  by  the  assessors,  in  alphabetical  order, 
which  contain  the  public  tax,  or  tax  payable  to  the  public 
treasurer,  and  the  taxes  payable  to  the  county  court.  It 
shall  set  forth  the  separate  amount  due  from  each  subject  of 
taxation,  and  extend  the  aggregate  amount  duo  from  each 
person  in  columns  ;  and  if  any  clerk  shall  fail  to  furnish  the 
sheriff  at  the  time  prescribed  with  such  cop}',  ho  shall  be 
deemed  guilt}' of  a  misdemeanor,  and  the  sheriff  shall  in- 
form the  grand  jury  thereof 
The  clerk"  10      Sec.  36.  Tlio  clcrks  shall  record   the  returns  at  length, 

ai»*e  record.  ,       ,  ,  ,  -      ,  1.  •  1    1      1        •      1         j 

made  by  the  takers  of  the  tax  lists  m   alplialictical  order, 
keeping   the   return   of  each    district  sei)arate   from    the 
others. 
Clerk  to  re-      ^p^^,^  37,  T|,e  clerk  on  or  before  the    first  day  of  August 

turu    uii    ub-  *^  " 

Btract  to  the  in  each  year,  shall  return  to  the  comptroller  an  abstract  of 
onip  ro  er.  ^j^^  game,  showing  the  number  of  acres  of  land,  and  their 
value,  and  the  value  of  town  lots,  and  the  number  of  white 
and  free  black  polls,  the  number  and  value  of  the  slaves 
separately,  and  specify  every  other  subject  of  taxation,  and 
the  amount  of  Slate  tax  due  on  each  subject,  and  the  amount 
of  the  whole;  at  the  same  time  the  clerk  shall  return  to  the 
comptroller  an  abstract  of  the  poor,  county  and  school  taxes, 
paid  in  his  county,  sotting  forth  separately  the  tax  levied  on 


^ 


Revekde  Law.— 1S62-'03.  11 

ea^i  poll,  and  on  each  other  subject  of  taxation,  and  also 
the  gross  amount  of  taxes  imposed  for  county  purposes. 

Sec.  38.  If  any  clerk  shall  fail  to  perform  the  duties  pre-  ti,^^''^'*i!'"l_"'^ 
scribed  by  the  preceding  section,  or  shall  fail  to  return  to 
the  comptroller  a  copj-  of  the  sheriff's  returns  made,  sworn 

to  and  subscribed  as  required  in  section of  this  a»t,  he 

shall  forfeit  and  pay  to  the  State  one  thousand  dollars,  to  l)e 
recovered  against  him  and  the  sureties  of  his  official  bond 
in  the  superior  court  of  Wake  count}'  at  the  term  next  after 
the  default,  on  xnotion  of  the  Attorney  General,  and  it  shall 
be  the  duty  of  the  comptroller  to  inform  the  Attorney  Gen- 
eral of  such  default. 

Sbo.  39.  For  services  of  clerks  in  relation  to  taxes  where     ^^'nT'""** 

t'.OD 

no  fees  are  specially  provided  for  in  this  act,  the}'  shall  l>e 
paid  by  the  county  courts  such  sums  as  said  courts  may 
deem  reasonable  and  just. 

Sec.  40.  The  sheriff  shall  forthwitli  proceed  to  collect  said  Deputy  sh^ 
taxes,  and  when  he  shall  collect  by  his  deputies,  who  are 
not  sworn  as  others,  snch  persons  shall,  in  open  court,  or 
before  a  justice  of  the  peace  of  the  county,  take  an  oath 
faithfully  and  honestly  to  account  for  the  same,  with  the 
sheriff  or  other  person  authorized  to  receive  them. 

Sec.  41.  The  sheriff  shall  give  to  cacli  tax-payer  one  receipt     Rec>?ipU. 
for  the  amount  of  his  taxes,  specifying  how  much  is  for  State 
taxes  and  how  much  for  county  taxes. 

Sec.  42.  If  anv  sheriff"  shall  die  during:  the  time  appointed     ^"  ^''  '•^'•« 

/.  n         •  ■  1  •  •  11  ,  ,    o       of  » sheriff. 

tor  collectmg  taxes,  his  sureties  may  collect  them,  an<l  for 
that  purpose  shall  have  all  the  powers  of  collecting  the  same 
of  the  collectors  and  tax-payers,  wliich  the  sheriff  would 
have  had,  and  shall  be  subject  to  all  the  remedies  for  col- 
lection and  settlement  of  the  taxes  on  their  bond  or  other- 
wise, as  might  have  been  had  against  the  sheriff  it  he  had 
lived. 

Sec.  43.  The  sheriff  and  (in  case  of  his  death)  his  sureties     t  nsf  f.»r  aHt 
shall  have  one  3'ear  and  no  longer  fro:n  Ibe  day  prescribed 
for  his  settlement  and  payment  of  tlic.  State  taxes,  to  finish 
the  collection  of  all  taxes:  but  this  extension  of  time  shall 
not  extend  the  time  of  the  settlement  of  the  taxes. 

Sec.  44.  Tlie  sheriff  shall  collect  tl:c  taxes  as  they  are  set 
down  in  the  list,  and  moreover,  shall  collect  of  all  persons 


ti-jrnanf 


V2 


Revenue  Law.— 1862-'63- 


Stierifl  tc  lit. 
*erfig€. 


«>^ecrtc3M)rd.  ""^^'^3^  taxables  are  not  listed,  double  the  taxes  imposed  on 
np  ••  "  •  the  same  snbiecta  ;  and  as  to  an  v  land  not  listed,  which 
luaj  not  have  been  assessed  at  the  last  assessment,  the  same 
in  estimating  the  double  tax,  shall  be  deemed  to  be  uf  the 
value  b}'  the  acre,  of  the  higlicst  valued  tract  adjoining 
thereto  ;  and  as  to  any  porsouul  property  not  listed,  herein 
taxed  according  to  value,  the  shcrifl'  may  call  on  a  justice 
oi  the  peace  of  the  vicinage,  who  shall  value  the  same  and 
put  his  vahiation  in  writing,  and  the  sherift"  shall  collect  a 
double  tax  on  such  valuation. 

Sec.  45.  Immediately  on  receiving  the  tax  list,  the  sherifi* 
fchall  advertise  the  tact,  and  that  he  holds  them  read}'  for  in- 
spection. He  shall  also  request  therein,  all  persons  to  in- 
form him  of  any  taxables  which  are  not  listed  ;  for  the  more 
t'fiicient  collection  of  the  taxes,  the  shcrift"at  any  time,  from 
the  deliver}'  to  him  of  the  lists,  till  the  first  day  of  October, 
in  the  next  year  may,  and  if  there  be  need,  shall  distrain 
and  sell  the  proi)erty  of  the  tax  payor  to  satisfy  the  same, 
selling  lirstjhis  personal  and  then  his  real  estate. 

Stc.  40.  In  each  case  in  which  the  sherilf  collects  by 
distress,  he  shall  be  entitled  to  an  extra  compensation  of 
fort}'  cents,  to  be  collected  with  the  tax. 

Skc.  47.  If  any  person  liable  for  taxes  on  other  subjects 
than  land,  shall  [be]  about  to  remove  from  the  county,  after 
listing  time,  and  before  the  period  for  collection,  the  sherifi' 
ehall  make  alHdavit  thereof  before  the  clerk,  and  obtain  from 
ijim  a  certificate  of  the  amount  of  such  person's  tax,  and 
forthwith  collect  the  same. 
Court  lo  )g.  Skc.  48.  If  any  person  be  liable  for  taxes  in  any  county 
trwaio  tatee.'^  whcreiu  he  shall  have  no  })ro])erty,  but  shall  be  supposed 
to  have  property  in  some  otlier  county,  and  will  not  pay 
his  tax,  the  sherilf  shall  report  the  fact  to  the  county  court 
held  next  after  tlie  first  day  of  October,  and  thereupon  the 
court  shall  direct  the  clerk  to  issue  a  Jiei'i  facias  to  the 
eherilT  of  that  county,  returnable  to  tiie  court  whence  it  is- 
sues for  such  tax,  and  the  cost  of  ])rocess  and  executing  the 
same,  which  the  slierifi"  shall  execute  in  the  manner  of  writs 
of  execution  in  other  cases,  and  the  tax  collected  thereon, 
shall  be  paid  to  the  clerk  of  the  court,  and  by  him  paid  to 
tiie  sherilf  to  be  accounted  for  as  <jther  taxes. 


tllff. 


f'orsoot 
about  ii  re- 
move. 


Revenue  Law.— 1S62-'63.  15 

Sec.  49.  The  sale  under  distress  of  personal  estate  for  taxes  >'■'-*='  '1  ^« 
shall  be  advertised  ten  days  previous  thereto,  at  three  pub- 
lic places  in  the  district  wherein  the  delinquent  tax  payer 
shall  reside,  and  if  he  reside  not  in  the  county  tlien  in  the 
district  where  the  taxables  were  or  onglit  to  have  been  listed  ; 
and  the  amount  of  tax  shall  be  stated  in  the  advertisement. 

Sec.  50.  The  sale  of  land  for  taxes  due  thei'con,  shall  be  ^eSi*m/'!^ !^/ 
made  under  the  following  rules  :  for  taxes 

(1)  The   sheriff  shall   return    to   the   court  of  pleas  and     sheniT  >.> 
quarter  sessions  of  his  county,  held  next  after  the  first  day  the  count 
of  January,  a  list  of  the  tracts  of  land  which    ho  proposes  ^'^"''^ 
to  sell  for  taxes,  therein  mentioning  the  owner  or  the  sup- 
posed owner  of  each  tract,  and  if  such  o^^ner  be  unknown, 

the  last  known  or  reputed  owner,  the  situation  of  the  tracts 
and  the  amount  of  taxes  for  which  they  are  respectively  to 
be  sold,  which  list  shall  be  read  aloud  in  open  court,  record- 
ed b}'  the  clerk  upon  the  minutes  of  the  court,  and  a  co]\v 
thereof  shall  be  put  up  in  some  public  part  of  the  cour*: 
house. 

(2)  The  county  court  shall  order  the  clerk  of  the  court  to     Ti;^  cot:.-.  ♦) 
issue  notice  to  every  person  whose  land  is  returned  as  afore-  n.)'.  fy,  *.: 
said  ;  and  a  copy  of  the  notice  shall  be  served  by  the  sheriff 

on  the  owner  or  agent  and  returned  to  the  next  county 
court ;  and  if  the  owner  be  a  non-resident,  the  clerk  shall 
publish  the  same  in  some  newspaper  printeil  in  the  State,  in 
which  advertisement  shall  be  mentioned  the  situation  of  the 
land,  the  streams  on  or  near  which  it  lies,  the  estimated 
quantity,  the  names  of  the  owners,  whore  they  are  known, 
and  the  names  of  the  tenants  of  the  same. 

(3)  Tl»e  sales  shall  be  made  within  the  two  terms  next  Wa»-  r*- 
succeeding  the  term  when  the  returns  are  made  of  lands  to  m™*  "'  ^ 
be  sold,  and  at  such  place  in  the  county  as  is  directed  for 

the  sale  of  land  under  execution  ;  and  the  whole  expense 
attsndant  on  the  advertising  and  sale  shall  bo  chargeable  on 
the  lands  and  r.aiscd  at  the  sale. 

(4.)  The  whole  tract  or  contiguous  body  of  land  belonging     ti-  •    ; » 
to  one  delinquent  person  or  company,   shall   be   set   np  for 
tale  at  the  same  time,  and  the  bid  shall  be  strnck  off  to  bin. 
who  will  pay  the  amount  of  taxes,  with  the  expenses  afore- 
said, for  the  smallest  part  of  the  land. 


•brnff. 


(4  Revknce  La\t.--18C2-'63. 

Tbetheiiffu*      (5  \  \i  t]iQ  second  term  next  succeedin;:  the  term  when 

Mtarn  a  list  of        ^     ''  *' 

tract? tcW.  the  ictnrns  are  made  of  lands  to  be  sold,  the  sheriff  shall 
return  a  list  of  the  tracts  actually  sold  for  taxes,  the  qnantitj 
of  the  tract  bought  and  to  be  laid  ofi',  the  name  of  the  pur- 
chasers and  the  sum  paid  to  the  sherifT  for  taxes  and  charges, 
which  list  shall  be  read  aloud  by  the  clerk  in  open  court, 
bhall  be  recorded  in  the  minutes  of  the  court,  and  a  copy 
thereof  shall  be  put  up  by  the  clerk  daring  the  term  in 
Bomo  public  part  of  the  court  house. 
,u^  if  Six".  51.  If  an}'  sheriti' or  clerk  shall  fail  to  perform  any  of 
the  duties  prescribed  in  sections  47  and  4S  of  this  act,  he 
shall  forfeit  and  pay  to  the  person  aggrieved  one  hundred 
dollars,  and  he  and  his  snretii^.s  shall  moreover  be  liable  for 
all  such  damages  as  any  person  may  sustain  by  reason  of 
such  default. 
TKt-  lands  of      gj-c.  52.  The  land   of  an  infant,  lunatic,  or  person  nart 

iiifantfl,    Ac ,  'in  1  11/"  T">'>T? 

»«Hn<  be  "tid.  compos  mentis,  eniiW  not  bo  sold  for  taxes,  J  romaca,  /unc- 
fver,  that  when  land  may  be  owned  by  such  persons  in 
common  with  another  or  othorH,  free  of  such  disability,  the 
share  or  interest  of  the  person  so  free,  shall  be  subject  to 
be  sold  for  the  taxes  due  on  the  whole  tract;  but  before 
setting  apart  the  quantity  bid  off,  the  purchaser,  by  petition, 
fchall  cause  the  tract  to  be  divided  among  the  tenants  in 
common,  and  the  share  or  interest  ot  the  defaulting  tax- 
payer being  set  apart,  the  purchaser  may  proceed  to  lay  off 
on  such  share  the  quantity  by  him  bid  off  and  secure  the 
title  as  before  provided  ;  and  the  time  necessarily  employed 
in  procuring  such  division  shall  not  be  reckoned  against 
the  purchasers. 
Omia  uMy  Seo.  53.  The  owncr  of  land  sold  for  taxes  under  section 
50  of  this  act,  his  heirs,  executors  or  administrators  or  any 
other  person  for  them,  may  redeem  tlio  same  from  the  pur- 
chaser, at  any  time  within  one  year  after  the  sale,  by  pay- 
ing or  tendering  in  payment  to  the  purchaser  or  to  the 
county  court  clerk  of  the  county  wlicro  the  land  lies,  the 
full  amount  paid  to  the  sheriff  and  twenty-five  per  cent 
tiiereon. 
ir  B'jt  ie-         Skc.  54.  If  the  land  so  sold,  shall  not  be  redeemed  within 

uj'be  done.  "    the  poriod  aforesaid,  the  purchaser  may,  at  the  end  of  that 
time,  select  the  quantity  of  land  struck  off  to  him  out  of 


f^EVKiJuB  Law.— 1862-'63.  15 

any  paft  df  the  tract  or  bodjj  of*  which  the  same  was  bid 
off,  the  said  qnantitj'  to  bo  laid  ol?  in  one  compact  body-  as 
nearly  square  aa  rM*iy  be,  a^d  adjoining  to  some  of  the  out- 
lines of  the  wliole  Ifact  of  body  of  land. 

Sec.  55.  Within  one  year  after  the  time  of  redemption     Ti.e  purrha- 
shall  have  passed,  the  purcliacer^  at  his  own  cost,  his  heirs,  laud  suireTed 
-executors  or  administrators,  or  atij  of  them,  may  procure  ?ime'''^..'f'^'re-''*^ 
the  qna«tity  bid  off  to  be  surveyed  by  the  county  surveyor,  '^^a'lX'on- 
■v^•ho  shall  make  out  and  certify,  umler  his   hand,  a  foir  plot 
of  the  survey,  with  the  courses  and  distances  lairly  and  truly 
set  forth,  An<d  if  the  county  surveyor,  on  request,  shall  fail 
to  make  suck  survey  and  plot,  then  any  other  surveyor  may 
make  and  certify  the  same. 

Skc.  5^.  Tl)«  sheriff  on  being  presented  with  such  certified     Thehheriu  ta 
plot,  withm  the  year  after  the  time  of  redemption  is  passed,  sold  bj  him. 
*hall  convey  to  the  purchp»ser  tlie  laud   therein    contained. 

Sxc.  57.  When  by  any  provision  of  the  law,  any  sheriff  p^^Jp^^*®'"**'"'^ 
or  officer  other  than  th^e  person  who  sold  for  the  taxes,  shall 
be  authorized  to  execute  a  conveyance  for  the  land,  the 
purchaser  shall  apply  to  the  county  court,  and  on  showing 
to  the  court  that  such  purchase  has  been  made,  and  the 
price  paid  to  the  sheriff  who  sold,  and  that  he  has  paid  the 
other  taxes  since  accruing  thereon,  the  court  shall  direct 
the  present  sheriff  lo  execute  a  (Iced  ou  the  purchaser's 
producing  to  hira  a  certified  plot  and  survey  as  is  provided 
for  in  sections  55  and  56  of  this  act. 

Sec.  58.  The  purchaser  of  land,  ?C)]d  for  taxes,  under  sec-     Purchaser^ 
lion  50  of  this  act,  shall  be  considered  as  taking  and  holding 
the  same  subject  to  all  the  taxes  accrued   from  the  first  day 
of  April  in  the  year  preceding  the  purchase. 

Sec.  59.  If  any  county  surveyor,  being  required  within  Forfeit  o< 
two  months  after  the  survey  maj  be  lawfully  made,  to  sur- 
vey the  land  bid  off  at  sale  for  taxep,  shall  wilfully  fail  to  do 
so  within  four  months  after  such  request,  ho  phaW  forfeit 
and  pay  to  the  purchaser,  or  his  executor  or  adminis'rator, 
one  hundred  dollars. 

Sec.  GO.  If  no  person  will  bid  a  lew  quantity  than  the     wi,»».  in  k.- 
whole  land,  for  the  taxe?,  the  bid  shall  be  deemed  the  bid  »,(  tbran'e 
of  the  State,  and  the  land  shall  be  ptruck  off  to  the  State  as 
the  purchaser,  and  the  eheriff  shall  report  in  writing  to  the 


under  See.  5i» 


conn<T   inr 
Tcyor. 


16  Rktextk  Law.— 18G2-'63. 

county  court  at  tlie  time  he  returns  the  list  of  lands  sold  for 
taxes,  wliat  and  whose  lands  are  thus  struck  oil'  to  the  State, 
describing  tliem  particularly,  which  report  shall  he  recorded 
on  the  niintJtes  of  the  court,  nn<l  thereuj)on  the  title  of  said 
lands  shall  be  deemed  to  Lave  been  vested  in  the  State  from 
the  time  of  purclia*»e. 

"  rirrk  to  "i^^.p  fjl.  The  clevk  shall,  within  twenty  davs  after  the 
>  .  copiis.  return  of  the  fihenli  s  report  ot  tlic  land  sold  to  the  State, 
make  and  certify  two  copies  thereof,  one  of  which  he  shall 
transmit  to  the  comptroller  and  the  other  deliver  to  the 
sheriff,  (or  his  sureties  when  they  act)  who  shall  deposit  the 
same  with  the  Secretary  of  State,  to  be  by  him  recorded,  and 
the  secretary  shall  i,'rant  to  the  sheriff  a  certificate,  setting 
forth  what  and  whose  land  and  the  quantity  and  value 
thereof,  have  been  sold  for  the  taxes  and  struck  off  to  the 
State. 

Venkhr  for       gj-c.  G2.  If  any  sheriff  or  other  person  authorized  thereto, 

not  makiof  re-  "^  j         .i  «•  i        i  i       o  « 

(.11  u.  shall  sell  for  taxes  and  strike  ort  any  land  to  the  State,  and 

shall  fail  dul}'  to  report  the  same  to  the  county  court,  or  to  * 
d'.ily  obtain  and  deposit  a  coi)y  thereof  with  tbe  Secretary  t 
of  Stale,  the  comptroller  shall,  in  his  report  to  the  treasurer, 
charge  such  sheriff  (or  other  ]>orson  acting  in  his  stead)  with 
the  sum  of  two  thousand  dollors,  and  the   treasurer  shall 
recover  the  eamc  as  an  unpaid  tax. 

How  rcJcemtd.  g^c  63.  Lands  bid  off  for  the  State  may  he  redeemed  in 
like  time,  and  under  the  same  rules  and  regulations  as  those 
purchased  by  individuals,  except  the  payment  (which  shall 
ho  double  in  amount  of  all  taxes  for  which  they  were  sold) 
shall  be  made  to  the  treasurer,  and  on  his  certificate  thereof 
the  Secretary  of  State  shall,  on  being  paid  his  fees  issue  a 
grant  to  the  original  proprietor,  his  heirs  or  assigns,  and 
at  the  same  time  shall  certify  the  payment  to  the  comp- 
troller. 

pon  for  whoso  tax  the  same  is  sold,  his  heirs  or  assigns,  bo 
liable  to  be  onteiLid  as  vacant  lands,  subject,  nevertheless,, 
to  the  right  of  redemption  withiiv the  time  prescribed. 
Sureties  nior  Skc.  C5.  When  land  shall  be  sold  for  its  tax,  and  the 
sheriff  shall  die,  or  otherwise  become  unable  to  report  his 
sales,  his  sureties  may  report  the  same  within  Uio  time  pre- 


TIevknue  Law.— 1862-'63.  1^ 

Fcrlbed,  and  shall  proceed  as  to  the  land  bid  off  by  the  State, 
iu  the  same  manner  as  the  sheriff  might. 

Sec.  i'6.  When  any   person  shall  sell   his  real  property,  ^^^'^  «»*•<* 
iind  shall  have  no  estate  within  reach  of  the  sherifl",  to  satis- 
fy the  taxes  due  from  him  on  any  subject  of  taxation,  the 
real  property  shall  be  bound  lor  all  such  taxes. 

Sec.  G7.  Every  conveyance   made  by  any  deceased  per-     Cxiveyaort 
son,  with  the  fraudulent  intent  to  evade  the  collection  of  void. 
any  taxes  by  this  act  imposed,  shall  as  against  the   State 
be  void,  and  the  taxes  shall  be  chargeable  at  the  suit  of  tho 
State  of  North  Carolina,  on  the  property  conveyed  in  tho 
bands  of  vendees,  donors  and  assignees. 

Sec.  68.  If  the  sheriff,  or  other  person  shall  discover  that  UruLs  no* 
any  land  has  not  been  assessed,  he  shall  make  it  known  t" 
the  county  court,  whereupon  a  board  shall  be  appointed  to 
ju»sess  the  same.  Mho  shall  proceed  in  the  manner  herein 
provided,  and  the  court  shall  ascertain  the  amount  of  tax 
which,  within  the  ten  preceding  years,  the  land  has  been 
liable  for  but  not  paid,  and  the  sheriff  shall  be  ordered 
forthwith  to  collect  treble  the  amount  with  interest,  of  all 
Mich  tax,  by  distress  or  otherwise. 

Sec.  69.  It  shall  be  the  duty  of  the  sheriff  to  inform  the  .  Shmfl- »o 
attorney  general,  and  tho  solicitors  of  the  State,  for  the  cir-  ney  Gfwrai 
»',uit8  and  counties,  concerning  all  omissions  by  tax  payers, 
done  in  their  respective  counties  to  defraud  the  State  of  its 
revenue  ;  and  the  attorne}'  general  and  solicitors  for  the  State 
for  circuits,  upon  information  or  good  cause  of  suspicion, 
that  any  person  has  wilfully  omitted  to  return  his  tax  list, 
or  has  wilfully  failed  to  file  an  accurate  and  fair  list  of  all 
the  property,  estate  and  subjects  on  and  for  which  he  is  lia- 
ble to  be  taxed,  shall  iile  a  bill  in  equity  against  the  person 
»o  in  default,  and  the  answer  of  the  defendant  shall  not  be 
competent  against  him  in  any  criminal  or  penal  proseciition; 
and  whenever  a  suit  is  brought,  or  a  bill  tiled  in  behalf  of 
the  State,  under  any  provisions  of  this  act,  it  shall  be  done 
in  the  name  of  the  State  of  North  CWoHaa. 


l^  REVENrK  LA\r.— 1862-63. 


SCUKDCLE    A. 

Pobjecutob*  S^x:.  70.  The  following  subjects  shall  be  nnnuHlly  listed 
Ill  addition  to  tliose  mentioned  in  the  ni-st  section  o(  thia 
act,  and  taken  as  licrein  specitied  : 

Polls.  (1)  Every  taxable    poll,   one   dollar  and    twenty  cents; 

Provided  tliat  the  county  court  may  exempt  such  poor  and 
iiilirin  ])ersons  as  they  may  declare  and  record  lit  subjects 
ot  exemj)tion  ;  and,  Providtd  further ^  that  soldiers  in  the 
actual  eervice  ol'  the  Confederate  or  Slate  government, 
shall  not  bere(|uired  to  list  or  pay  a  full  tax. 

Toll  Gutes.  (2)  Every  toll  gate  on  a  turnpike  road,  and  every  toll 
bridge,  and  every  ferry  2^  per  cent  on  amount  of  receipts 
durinj;  the  year,  and  all  keepers  of  houses  of  public  enier- 
tainment,  whether  in  town  or  country,  whoso  annual  re- 
ceipts amount  to  three  hundred  dollai-s  or  more,  a  tax  of 
one  per  cent  on  the  receipts. 

Gfltea  acrosi  (3)  Evcrs'  gate,  permitted  by  the  county  court  to  be 
erected  across  a  hii;hway,  niteen  dollars. 

HotesbaTers.  (4)  Every  note  shaver,  or  person  who  buys  any  note  or 
notes,  bond  or  bonds  made  by  individuals  shall  list  the  j>ro- 
fits  made  and  received,-  or  secured  on  all  such  ]>urcha6es 
made  by  him  during  the  year  eliding  on  the  lirst  day  of 
Jul}',  whether  made  for  cash  or  in  exchange  for  other  notes 
or  bonds,  and  pay  a  tax  of  ten  ])cr  cent  on  the  aggregate 
amount  of  such  profits,  in  addition  to  the  tax  im])osed  by 
this  act  on  the  interest  he  may  receive  on  such  notes  or 
bonds;  I^rovidid,  that  there  shall  be  no  deduction  made 
from  the  profits  in  consequence  of  any  losses  sustained. 

Uegro trsdcra.  i^)  Every  pcisoii  resident  in  this  State,  engaged  in  the 
business  of  buying  and  celling  slaves,  whether  the  purchases 
bo  made  in  or  out  of  the  State  for  cash  or  on  a  credit,  one- 
lialf  of  one  per  cent  on  the  total  amount  of  all  his  purchases, 
during  the  twelve  months  pieceding  the  first  day  of 
ApriU 

PerBPns  buy-      (0)  Every  person  resident  in  this  State,  not  a  regular  trader 

«€ii  aKiiin'! '^     ill  slaves,   who    may   buy  a  slave  or   slaves  to  sell  again. 

whether  such  purchase  bo  made  in   or  out  ol'  the  State,  for 

cash  or  on  credit,  one-half  of  one  per  cent  on  the  total 


Revenue  Law.— 18G3-'63.  I? 

amount  of  liis  pnrcliases  vilurin^'  the  twelve  months  ending 
the  31st  of  March  of  ojich  year. 

(7.)  Every  carriage,  bng^j  or  otiier  vehicle  kept  for  Vthicie*. 
pleasure  or  the  conveyance  of  pprsons,  of  the  value  of  fifty 
dollars  or  upwards,  vne  per  cent  on  its  value.  Ever}-  stud 
horse  or  jackass  let  to  mares  for  a  price,  belonging  to  a 
resident  of  tlie  State,  six  dollars,  unless  the  highest  price 
demanded  for  the  season  foi-  one  marc  shall  exceed  tliat 
sum,  in  which  case  the  ainonnf,  thus  demanded  siiall  be  paid 
as  a  ta^',  such  jack  or  stud  to  l)o  listed,  and  the  tax  paid  in 
the  county  in  which  the  owner  resides. 

(8.)  All  gold  and  silver  plale,  goM  and  silver-plated  ware     r.oM  and  bU 

V(?r  oiftt^    lew  • 

and  jewelry  worn  by  males,  including  watch  chains,  seal?  eiry,  Ac' 
and  keys,  where  collectively  of  greaJer  vahui  than  twenty- 
five  dollars,  one  ]>er  cent  on  their  entire  value. 

(9.)  Ever}-  watch  except  thooc  kept  for  sale,  one  per  cent     Watch?9,*c. 
on  their  value;  every  harp   in  w^q  !^2.r.O ;  every   piano  in 
use  $1.50;  every  gold  headed  cane  in  use  $1.00  ;  every  silver 
headed  cane  in  use  50  cent;-. 

(10.)  Every  resident  surgeon,  dentist,  physician,  lawyer,  s»ir-f«or«. 
portrait  or  miniature  painter,  dagucrrean  artist,  or  other '''^"''■''■''' *'^' 
person  taking  likencsscss  of  the  hurran  face,  and  every  com- 
mission merchant,  factor,  jirudtice  broker  and  auctioneer, 
every  State  and  county  officer,  every  president  and  cashier, 
superintendent  or  treasurer  of  any  bank,  railroad,  or  other 
incorporated  compan}',  wluve  total  annual  receipts  and 
income  in  the  way  of  practice,  fees,  ifrages,  perquisites  and 
emoluments,  amount  to  or  are  worth  one  thousand  dollars 
or  upward^,  one  per  cent  on  c-u-h  total  receipts  and  income  ; 
ProriJrd  that  this  clause  shall  not  be  construed  to  apply  to 
the  s.ilaries  of  the  judges  of  the  snpreme  or  superior  courf< 
of  law,  nor  to  the  sr.lnries  of  mil.'tar}'  oflicers  in  the  actual 
field  service  of  the  Conftderato  or  State  governments,  tut 
to  the  salary  of  the  Governor. 

(11.)  Every  head  of  a  family  sljall  list  all  his  dogs  above     Dog». 
two  on  any  one  plantation,  incluJing  t]io.«e  owned  by  lis 
slaves,  or  any  other  person  rv»'ident  <<n  his  land  or  living'  in 
his  family;  and  every  person  i.o!  the  head  of  a  family  hlial! 
lis*  all  the  dog**  owned  by  him -elf  or  his  sln^  '     •  e, 

and  a  tax  of  one  dollar  shall  be  colloctcd  on  c  ud  ; 


20  Rkvexue  Law.— 1S62-'63. 

Provided^  however^  that  uo  one  shall  be  required  to  list 
dogs  under  eight  moutlis  old  ;  J\<n'!ded,  howevtr^  that  the 
county  courta  of  each  county,  a  majority  of  the  justitea 
being  present,  in  thoir  discretion  may  levy  the  above  taxes 
on  dogs,  and  the  taxt's  collected,  levied  under  this  section 
shall  be  for  connt}-  }>urpo8e8. 
i»c«d  Hc;.d!«.  (12^  Every  perf^on  who  (?hall  have  traveled  any  railroad 
in  this  State  in  which  the  Slate  has  an  iiiterest  as  a  stoek- 
liolder,  or  with  wliioh  the  State  may  have  exchanged  its 
bonds,  ]>aying  nothing,  (commonly  known  by  the  nanio  of 
deadheads)  or  paying  less  than  two  and  a  half  cents  per 
mile,  or  any  member  of  whose  family  shall  Iiave  so  traveled, 
(excepting  the  oflicials  and  emj)loyees  travelling  in  the  actual 
dibcharge  c.i  their  duties  as  ofTicials  or  employees,  and  ex- 
cepting also  ministers  of  the  gospel  travelling  in  the  actual 
dibcharge  of  thoir  religious  functions,)  shall  list  the  number 
of  miles  he  or  any  member  of  his  family  shall  liavo  so  trav- 
eled the  year  preceding  the  first  day  of  April,  and  thall  pay 
a  tax  of  two  and  a  half  cents  per  mile  for  each  mile  so  trav- 
eled by  him  or  by  any  member  of  his  family,  and  on  failure 
or  r'-fusal  so  to  list,  he  shall  be  guilty  of  a  misdemeanor,  and 
on  conviction,  shall  pay  a  fine  of  not  less  than  one  hundred 
dollars. 
Bi.i  J/  div  (13.)  Every  person  who  shall  have  distilled  brandy  for 
himself,  for  sale,  and  every  one  who  shall  have  had  brandy 
distilled  for  eale,  the  year  preceding  the  first  day  of  April 
in  every  year,  sh^ll  list  the  number  of  gallons  so  distilled, 
and  pay  a  tax  of  ten  cents  per  gallon. 

j.iq'K.i  <j.;ai.TK.  (14.)  Every  resident  of  the  State,  who  may  have  brought 
into  the  State,  or  who  may  have  bought  from  a  non-residont, 
whether  by  sample  or  otherwise,  spirituous  liquors,  wines 
or  cordials,  for  the  i)urpose  of  sale,  twenty  per  cent  on  tiie 
fljnonnt  of  his  profits,  and  every  person  who  may  have 
bought  to  sell  again,  spirituous  liquors,  distilled  in  this 
Ftate,  ten  per  cent  on  the  amount  of  liis  profits. 
uivuv  :i<  (15.)  On  every  dollar  of  nett  ])rolit  or  dividend  declared, 

""*  '"  received  or  due  during  the  year  pieceding  tlic  first  of  April 

in  each  yeai-,  (and  not  jireviously  li.-^ted)  upon  money  or 
capital  invested  in  manufacturing  cotton  or  woolen  goods, 
leather,  or  articles  made  of  leather,  iron  and  tobacco,  and 


Revenub  La.w.— 1803-'63.  21 

also  on  every  dollar  of  nett  profit  or  dividend  on  money 
invested  in  steamboat  companies,  (whether  incorporated  or 
not,)  and  in  railroads  a  tax  of  two  cents. 

(16.)  Upon  all  real  and  personal  estate,  whether  legal  or  CoJiaterai 
equitable,  above  the  value  of  one  hundred  dollars,  situated 
in  this  State,  which  shall  descend  or  be  devised  or  be- 
•qneathed  to  any  collateral  relation  or  person,  other  than  a 
lineal  ancestor  or  descendent,  or  the  husband  or  wile  of  the 
deceased,  or  husband  or  wife  of  guch  ancestor  or  descend- 
ant, or  to  which  such  collateral  relation  may  become  entitled 
under  the  law  for  the  distribution  of  intestate  estates,  and 
which  real  and  personal  estate  mny  not  be  required  in  pay- 
ment of  debts  and  other  liabilities,  the  foWowlng  per  centiun 
tax  upon  the  value  thereof  shall  be  paid. 

Class  I.  If  such  collateral  relation  be  a  brother  or  sister, 
a  tax  of  one  per  cent. 

Class  2,  If  such  collateral  relation  be  a  brother  or  a  sister 
of  the  father  or  the  mother  of  the  deceased,  or  child  of  such 
brother  or  sister,  a  tax  of  two  i)er  cent. 

Class  3.  If  such  collateral  relation  be  a  more  remote  rela- 
tion, or  the  devisee  or  legatee  be  a  stranger,  a  tax  of  three 
per  cent. 

(17.)  The  real  estate  liable  to  taxation  shall  be  listed  by 
the  devisee  or  heir  in  a  separate  colnmn,  designating  its 
proper  per  cent  tax. 

(IS.)  The  personal  estate  shall  be  liable  to  the  tax  in  the 
hands  of  the  executor  or  administrator,  and  shall  Vje  paid 
bv  him  before  his  administration  account  is  audited  or  the 
estate  settled  to  the  sherili'of  the  county. 

(19.)  If  the  real  estate  descended  or  devised  shall  not  bo 
the  entire  inheritance,  the  heir  or  devisee  shall  pay  a />/'(; 
n/Ai  tax  corresponding  with  the  relative  value  of  his  estate 
or  interffst. 

(2(1.)  If  the  legacy  or  distributive  share  to  be  received, 
shall  not  be  the  entire  property,  such  legatee  or  distributee 
shall,  in  like  manner,  pa^'  a  pro  rain  part  of  U»e  tax,  accord- 
ing to  the  value  of  his  interest. 

(21.)  Whenever  the  personal  property  in  the  hands  of 
snch  executor  or  administrator,  (the  aamo  not  being  ncfded 
to  be  converted  into  money  in  the  coaree  of  the  adiuinistra- 


22  RKTtxcii  Law.— lS62-'63. 

tion)  sliall  be  of  nncertiiiii  value,  lie  shrtli  apply  to  the  counfj 

court,  to  appoint  tlirc.o  impartial  men  of  probity  to  ajssess 

the  value  thereof,  and   such  assessment  being  returned  to 

court  and  confirmed,  shall  be  conclubive  of  the  value. 

-o'^be  ^Iste^in      ^'■^•-  ''l-  I'-^ory  person  shall,  at  such  time   and  place  as 

''^.''of'A^V"    ^^^^^^  ^^  designated  by  the  persona  appointed  to  take  the  list 

of  taxables,  list  all  iIk^   real  an<i  perponal  estate,  and  other 

taxable  subjects  enumerated  in  gchedule  A  of  this  act,  which 

were  his  proi)erty  or  in  his  possession,  or  were  the  subjects 

of  taxation  on  the  tlr^t  (b^y  ««f  April  of  that  year. 

Executors.         Six;.  72.  Lists  of  taxablos  of  testators,  intestates,  minors, 
Ac,  lo  Iwl  rr(  ■  ...  ,         ,  '    ,  ,     , ,  • 

Dtrtr  nf  u-sta-  luuatics,  lusanc  pcr.sons,  al)3i'ntces,  and  other  estates  hehi  in 

""'  trust,  shall   be   rendered    by  the    executor,   adininibtrator, 

guardian,   agent,   trustee,  or  ccsqul  que  truat,  as  the  case 

may  be. 

Real  ertatc       Sec.  73.  Real  estate  shall  be  listed  in  the  county  wliere 

to  be  listed  •  i  j       i  • 

where  MiuateJ,  Situated,  and  where  a  tract  of  land  is  divided  by  a  county 
*»iu  casea!^^"  ^^"^»  ^\\2i\\  be  listed  in  the  county  wliere  tlie  larger  portion 
shall  be  situated,  cxce])t  when  tlie  owner  resides  in  one  of 
the  cuunties  in  which  a  portion  of  the  tract  is  situated,  in 
which  case,  if  he  holds  the  lands  in  both  counties  under  one 
title,  lie  shall  li*t  in  the  county  in  which  he  resides ;  where 
the  Pedec  and  Yadkin  rivers  shall  be  the  dividing  line  be- 
tween counties,  in  that  case  the  land  shall  be  listed  in  the 
county  where  the  same  shall  bo  situated. 
When  divided      Skc.  74.  Where  any  tract  of  land  or  town  lot  shall  have 

^(■piUti^  to  be  ,  T    -J    J       .•  1        .  1.1 

raiucd,  &c.        been  divided,  after  valuation  by  the  board  of  valuation,  the 

taker  of  the  tax  list  shall  return  the  separate  valuation  of 

each  part,  making  the  acgregatc  vahie  of  the  parts  equal 

to  the  board  valuation  of  the  entire  tract  or  lot. 

Toficiiitate       Sto.  75.  To  facilitate  the  collection  of  tax  on  collaterals, 

i^ollectioii  of  I      .    .  .... 

•lax  on  coiiat-  exQcj  exocutor  or  administrator,  shall  return  m  his  invento- 
ry,whether  ihe  estate  <roes  to  the  lineal  or  e(.)llateral  relations 
of  the  deceased,  or  to  a  stranger,  and  if  to  coUateials,  the 
degree  of  relationship  cf  said  collaterals  fo  the  deceased, 
under  a  pcnaltj-  of  one  hundred  dollars,  to  be  recovered  in 
the  name  and  to  the  use  "of  the  State. 
Wh?n  «o  be      Sec.  70.  Evciy  poll  tliat  is,  or  will  be  of  the  required  ago 

listed,  Rud  1        /•  1  p   r     1         /.  1      II  1        T  11 

wluic  on  the  nrst  day  of  J  u  y  ot  any  year,  shall  be  listed  that  year  ; 

^\Qvy  owner,  if  in  the  State,  shall    list  his   slaves  in  the 


Eevenuk  Law.— 1862-'63.  23 

comity  in  wliich  lie  resides  ;  and  if  the  owner  be  a  non- 
resident of  tlie  State,  or  a  refugee  from  his  conntj,  the  hirer 
or  person  who  has  the  slaves  in  possession,  shall  list  the  same 
and  pay  the  taxes.  Slaves  hired  out  beyond  the  limits  of 
the  State,  shall  be  listed  by  tlio  owners  as  well  as  those  em- 
ployed within  the  State;  Provhhd  that  the  provisions  of 
this  act  shall  not  apply  to  owners  of  slaves  who  have  ])er- 
manently  located  said  slaves  beyond  the  limits  of  the  State, 
and  hire  them  from  year  to  year  in  otlier  States. 

Sec.  77.  Such  slaves  and  other  taxable  personal  estate,  as     Slaves  u^  be 
are  employed  on  the  land  of  the  owner,  shall  be  listed  in  theiundis. 
the  county  in  which  the  land  is  listed. 

Sko.  7b.  Every   head   of  a  family,  or  owner  of  land  or     FrRe  persons 

1     11  1  1  I      °'^  color. 

town  lot,  who,  on  the  first  day  of  April,  shall  have  a  taxable 
free  person  of  color  as  a  member  of  his  family,  or  in  iiis 
employment,  or  living  on  his  land  or  in  his  house,  shall  list 
such  person  for  taxation,  and  pay  the  tax. 

Sec.  70.  Personal  property,  and  other  subiects  of  taxation.     Personal  pro- 

.  .  perty  Ac. 

unless  otherwise  directed  in  section  7o  [?]  shall  be  listed  in  the 
district  where  the  owner  or  lister  resides;  but  if  the  owner 
reside  out  of  the  State,  they  shall  be  listed  in  the  district 
where  his  agent  or  the  person  liable  for  tax  may  reside. 

Sf.c.  80.  That  no  taker  of  a  tax  list  shall  take  the  list  of  Takers  of  lieu 

.  ,  ,      .     .  .         .,  1  •!      J  •  ..•         to  require  oath. 

any  one  without  administering  the  oath  prescribed  in  section 
20,  on  pain  of  paying  one  hundred  dollars  to  any  one  who 
will  sue  for  it;  Provided,  that  females,  aged  and  infirm 
persons,  and  persons  not  resident  in  the  county,  or  absent 
from  the  county  during  the  days  of  listing  taxables,  mriv 
transmit  their  list  to  the  taker  <>f  the  tax  list,  with  the  fore- 
going oatli  subscribed  and  fswom  to  before,  and  certified  by 
a  justice  of  the  peace,  which  list,  if  transmitted  to  the  taker 
of  the  tax  lists,  on  or  before  the  day  appointed  for  taking 
the  lists,  shall  be  entered  by  him  as  though  sworn  to  in  his 
presence. 

Sec.  81.  That  if  ahy  person  shall  refuse  to  take  the  oath     R<.f.i^*i  «« 
prescnbcd  in  section  29,  of  this  act,  he  shall  lie  deemea  j,„i^,Hi.mi»de 
guilty  of  a  misdemeanor,  and  the  taker  of  the  tax  list  shall  "'*"•»""■• 
forthwith  commit  him  to  the  common  jail,  unless  he  will  bo 
recognized  with  Burclies,  to  appear  at  the  next  term  of  the 
superior  court  of  the  county  to  answer  the  chargo,  and  on 


S4  l^EVEfiUE  Law.— 1 862-  03. 


■^'^^ 


ron. 


convictrnn  or  snbraission,  lie  sliall  be  lined  one  hundred  dol- 
lar8,  at  least,  more  than  the  amount  of  his  taxes. 
iJT'f^'LT*^      Si-X).  82.  That  if  any  person  ne<rlect  to  list  his  taxablesow 

DP  list«'u  oelore  •'    '  «^ 

* "'Ld"  »*■  the  day  or  days  appointed  for  that  purpose,  he  may  list  it  at 
any  time  before  the  lists  are  returned  to  the  court,  under 
♦he  same  rules  and  regulations  as  laid  down  for  listing  on 
appointed  days  on  paying,  to  the  person  taking  the  list^ 
twenty-five  cents,  as  compensation  for  his  extra  trouble. 
OTerdiorged      Skc.  83.  If  any  one  shall  be  char<'ed  with  more  polls,  or 

Uxabfes.  -  ,  .  ■    r  .  ,  ,       .    r    ,  ,     ,.       ,  , 

other  subjects  ol  taxation  than  he  is  iial)le  tor,  he  may  apply 
to  the  county  court  for  relief,  and  if  the  court  bliall  find 
that  he  has  cause  for  con4ilaint,  it  shall  direct  tlic  clerk  to 
render  a  true  account  thereof,  and  the  account  thus  rend- 
ered, certified  by  the  clerk,  shall  be  returned  to  the  comp- 
troller, who  shall  credit  the  sherill"  with  the  overcharge  m 
his  settlement  of  that  year. 

cjcrica}  er-  jg^^  §4^  If  after  the  tax  list  shall  be  placed  in  the  hand* 
of  the  sherill,  it  shall  be  made  to  appear  to  the  county  court 
that  there  is  any  clerical  error  theiein,  whereby  any  one 
shall  be  charged  with  more  or  less  jwlls,  or  other  subjects  of 
taxation,  or  a  greater  or  less  valuation  than  that  fixed  by 
the  board  of  assessors,  the  court  shall  direct  the  clerk  to  en- 
ter a  true  account  thereof  upon  his  minutes,  which  he  shall 
certily  to  the  con>ptroller,  who  shall  debit  or  credit  the 
eherili"  accordingly,  in  his  settleuicnt  of  that  year. 

Aptifications  ggc.  85.  If  the  application  for  relief  be  made  to  the  court, 
after  the  sheriff  shall  have  settled  the  accounts  with  the 
comptroller,  the  court  shall  carefully  examine  the  case,  and 
if  in  its  opinion,  the  applicant  is  entitled  to  relief,  shall  di- 
rect the  clerk  to  record  on  the  minute  docket,  the  cause  of 
complaint,  and  the  amount  which,  in  the  opinion  of  the 
court,  should  be  refunded  to  the  ai)plicant.  The  clerk  shall 
make  out  a  copy  of  such  record,  certify  the  same  under  tho 
seal  of  the  court,  and  deliver  it  to  the  a])plicant,  who  shall 
pay  to  the  clerk  a  fee  of  fifty  cents.  Such  copy  shall  then 
be  transmitted  to  the  comptroller  of  the  Slate,  who,  on  find- 
ing tho  proceedings  in  conformity  with  the  recjuirements  of 
this  section,  shall  credit  the  treasurer  of  the  State  with  the 
amount  specified,  and  make  an  endorseuient  to  thatetlect, 
on  the  transcript.      The  treasurer  shall,  on  presentation  of 


Kevenue  Law.— 1862-'G3.  25 

such  copy  tliu8  endorsed,  pay  to  the  holder  of  the  same,  the 
amount  to  be  reluuded. 

Schedule  B. 

Subjects  Taxed  wixnouT  being  Listed. 

Sec.  86.  The  sheriff  shall  annually  collect  the  taxes  as  set  ^^^^\l^^^ 
forth  in  this  schedule,  and  grant  to  each  party  paying  the 
tax,  a  license  to  carry  on  his  business,  until  the  first  day  of 
July  next  ensuing,  except  in  cases  where  the  tax  is  on  non- 
resident traders  in  slaves,  or  horse  and  mule  drovers,  in 
which  cases  no  license  shall  be  required. 

(1.)  Every  company  of  circus-riders,  or  exhibitors  of  col-  Circus  rid*™, 
lections  of  animals,  seventy-live  dollars  for  each  county  in 
which  they  shall  perform  or  exhibit  for  reward.  Every  se- 
parate exhibition  (commonly  known  as  side-feliows,)  accom- 
panying such  performers  or  exhibitors,  which  cannot  be 
seen  without  the  payment  of  a  sei)arate  charge,  fifteen  dol- 
lars for  each  county  in  which  they  exhibit  for  reward. 

(2.)  Every  company  of  stage  or  theatrical  players,  or  per-    Sisft pi«yer«. 
sons  performing  feats  of  strength  or  agility,  or  exhibiting 
natural   or    artificial  objects,    except   amateur  performers, 
twenty  dollars  for  each    county  in  which   they  exhibit  fur 
reward. 

(3.)  Every  company  of  itinerant  singers  or  performers  on    .  if^erant 

^     ■'  •'  '        *'  .  .  .         siDger*. 

musical  instruments,  or  dancers,  or  itinerant  companies, 
who,  otherwise  exhibit  for  the  public  amusement,  ten  dollars 
for  each  county  in  which  they  exhibit  for  reward. 

(4.)  Every  insurance  company  incorporated   out  of  the     in-nratw* 

•  .  .  compan»«i». 

State,  five  per  cent  upon  its  gross  receipts. 

(5.)  Every  agency  of  a  bank  incorporated  out  of  the  State,     Rank  •««>- 
five  ])un<lred  dollars. 

(G.)  Every  money  or  exchange,  bond  or  note  broker,  pri-     Broken,  *« 
vite  banker  or  agent  of  a  foreign  broker  or  banker,  ten  per 
cent  u]>on  his  profits. 

(7.)  Every  cxj)iess  company  six  hundred  dollars.  Vxpnumim- 

(8.)  Every  public  billiard  table  one  hundred  and  twenty-     Hiiiiardu- 
five  dollars  ;  every  private  billiard  table  twenty-five  dollarp  ;  *>'«. 
every  bagatelle  and  roulette  table  fifty  dollars. 


20  Revenue  Law.— 18C2-'63. 

le^""''"^  ^^'      (^O  Every  piihlic  bowlin;; allcj,  wlieUier called  aninepin 
or  ten  ])in  alley,  or  Ly  any  other  name,  fit't}'  dollars  ;  every 
private  bowlinfj  alloy  ten  dollars. 
Livery  stable.      (lu.)  Every  livery  stable,  or  places  where  horses  aii'l  ve- 
hicles are  kept  for  hire,  fifty  dollars. 
R^ioik-ru  of       (11.)  Everv  liccuscd  retailer  of  spirituous  liquors,  wines 

l>i'i(jrs.  .  '  ,  ... 

or  cf>rdials,  or  retailer  of  malt  liquor.s,  lifty  dollars.     In  ad- 
dition to  tlii^,  such  retailer  shall  list  the  amount  of  liquors, 
wines  and    cordials,  as  required  in  schedule  A  of  this  act, 
and  pay  the  tax  there  imposed. 
Xcn-resident      (12.)  Every  non-rcsident  of  the  State,  who,  in  person  or 

negru  buyers.     ,  in  i  i  i  -.i-c.^^ 

r)y  agent,  sliall  purcliase  any  slave  or  slaves  hi  tins  otate, 
ahall,  immediately  after  such  purchase,  become  liable  to  pay 
a  tax  of  one-half  of  one  per  cent  on  the  amount  of  his  pur- 
chase, and  upon  his  neglect  or  failure  to  pay  such  tax,  he 
shall  forfeit  and  pay  the  sum  of  one  hundred  dollars,  which 
shall  be  collected  by  the  sheriff,  one-half  to  his  own  use  and 
the  other  hah*  to  the  use  of  the  State.  When  the  purchase 
was  made  by  an  agent,  such  agent  shall  be  ecpuilly  liable 
for  the  tax  and  f(.»rfeiture  with  the  principal. 
Xoii-resident      (13.)  Every  non-resident  of  the  State,  who,  either  in  per- 

negro  sellers.  "^  ,  ,       ^^  '       ^ 

son  or  by  agent,  brings  a  slave  or  slaves  into  the  htate  and 
sells,  shall  pay  one-half  of  one  per  cent  on  the  amount  of 
each  sale  effected.  If  he  fail  to  pay  thi'^  tax,  the  purchaser 
shall  be  liable  lor  the  same,  and  the  sheriff  of  the  county  in 
which  the  sale  was  made,  or  in  whicli  tlie  purchaser  resides, 
shall  collect,  by  distress  or  otherwise,  out  of  the  seller,  if  to 
be  found  in  his  county,  and  if  the  seller  is  not  to  be  found, 
out  of  the  buyer. 
Slave  dealers      (14.)  Every  buyer  or  seller  of  slaves,  shall  bo  held  to  be 

held  to  be  nou-  /■     i        r,  i  i  i  •   i> 

ro-idents  uu-    a  non-rcsiclent  ot  the  btate,   unless  he  jiroduce  satisiactory 

less  otborwise  •  i  ^      ^^         ^        -iv  ^i     i.  i       •  •  ,i       «. 

proven.  evidonce  to  the  sheriti  tiiat  he  is  a  resident, 

riayiug cards.      (15.)  Every  person  that  sells  playing  cards,  fifty  cents  per 

pack  on  all  cards  sold  by  him  during  the  year. 
,  Riding  Vebi-      (16.)  Every  person  tl.at  for  himself,  or  as  agent  for  another, 
at  his  regular  place  of  buniness,  sells  riding  vehicles,  manu- 
factured out  of  this  State,  one  per  cent  on  his  sales. 
Auciionetrs.  ^17.)  Evi^ry  auctioneer,  on  all  goods,  wares  or  merchan- 

dize, placed  in    liis  hands  by  a  merchant    resident  in   the 
State,  (whether  owner  or  not,). or  by  a  commission  niev- 


E«-ory  nicr- 


Revenue  Law.— 1SG2- G3.  27 

chant,  one  per  cent  on  gross  auionnt  of  sales,  and  if  by 
itinerant  traders  or  such  as  are  non-residents  of  tiie  State, 
live  per  cent  on  gross  amount  of  sales,  subject  to  all  the 
regulations  and  exceptions  set  forth  in  the  tenth  cliai>tor 
Ilevised  Code,  entitled  auctions  and  anctionoers, 

(IS)  Every  merchant,  merchant-tailor,  jeweller,  grocer,  ^^jj-^',"' 
druggist,  apothecary,  produce  dealer,  commission  merchant,  Ac- 
factor,  produce  broker,  and  every  other  trader,  who,  as 
principal  or  agent  for  anotlier,  carries  on  the  business  of 
buying  and  seHing  goods  or  wares,  merchandise  of  vrhatso- 
ever  name  or  description,  and  who  is  not  taxed  on  his  pur- 
chases in  some  other  paragraph  of  this  schedule,  one-half 
of  one  per  cent  on  the  total  amount  of  lr"s  purchases, 
whether  made  in  or  ont  of  the  Siate,  for  cash  or  on  credit ; 
Provided^  that  the  value  of  articles,  which  are  received  in 
pa3'ment  of  goods  sold  at  the  usual  place  of  business,  shall 
not  be  estimated  in  the  amount  of  purchases. 

(19.)  From  and  after  the  first  dav  of  January,  1863,  every  M'!"«'"actn. 
person  or  corporation  manufacturing  cotton  or  woolen  cloth,  woof,  Ac. 
or  a  mixture  of  both,  cotton,  .yarn,  leather,  shoes,  boots, 
flour,  salt,  implements  of  husbandry,  wagons,  wagon-harness, 
and  all  articles  manufactured  out  of  leather,  clothing  and 
iron,  and  every  o^her  person,  who.  as  principal  or  agent  for 
another,  carries  on  the  business  of  manufacturing  any  of 
the  foregoing  articles,  all  nett  profits  above  seventy-five  per 
cent  upon  the  cost  of  production. 

(20.)  Every  dealer  in  ready-made  clothing  (ready-made   ,*^"^-^  ™'*^*^ 
garments   for  males,)  one  and  one  half  per    cent,    on  total 
amount  of  purchases. 

(21.)  Every  person    who,  for  himself  or  as  agent    for  an-    .  intent  ir.ti. 
other,  sells  patent  medicines  or   nostrums,  ten  per  cent  on 
amount  of  his  sales. 

(22.)  Every  horse  or  mule  drover,  or  person  who  re-  Hor»c  df)- 
ceives  horses  or  mnles  to  sell  for  another,  one  per  cent,  on 
the  amount  of  each  sale,  due  as  soon  as  the  sale  is  effected, 
and  upon  his  neglect  or  failure  to  pay  such  tax  in  every 
county  in  which  he  sells,  he  shall  forfeit  and  pay  the  sum  of 
one  hundred  dollars,  which  sliall  be  collected  by  the  sheritf, 
by  distress  or  otherwise,  one-half  to  his  own  use  and  one- 
half  to  the  use  of  the  State. 


28  Revenue  Law.— 18C2-'03. 

atwh  and  ^23.)  Every  stnd  horse  or  jackass  lot  to  marcs  for  a 
price,  belonging  to  a  non-resident  of  the  State,  ten  dollars, 
nnle&s  the  in'ghest  price  demanded  for  the  season,  for  one 
marc,  s'lall  exceed  that  sum,  in  which  case,  the  amount 
thns  (Jemaiidcd  shall  he  paid  for  the  license.  The  ])ajmcnt 
to  one  tihcriff,  and  the  license  under  his  hand,  shall  protect 
the  subject,  in  this  paragraph  taxed,  in  any  county  of  this 
State.  Kver}-  stud  horse  or  jackass  shall  be  considered 
as  belonging  to  a  non-resident,  unlej-s  the  sheriff  is  furnish- 
ed with  satisfactory'  evidence  that  the  owner  is  a  resident  of 
this  State. 

Pedlars.  (-i-)  Evcry   pcrso7i  tliat   peddles  goods,  wares  or   mer- 

chandize, not  the  growth  or  manufacture  of  this  State,  or 
any  drugs,  medicines,  or  nostrums,  whether  such  person 
travel  on  foot,  with  a  conveyance,  or  otherwise,  shall  first 
have  proved  to  the  county  court,  that  lie  is  a  citizen  of  the 
Confederate  States,  and  is  of  good  nioial  character,  and 
shall  have  obtained  from  the  court,  (who  may,  in  its  discre- 
tion make  or  refuse)  an  order  to  the  sheriff  to  grant  him 
pedlar's  license,  to  exp're  on  the  first  of  July  next  ensuing. 
And  the  sheriff,  on  production  of  a  copy  of  such  order,  cer- 
tified by  the  cleik  of  said  court,  shall  grant  such  hcense  for 
his  county,  on  receipt  of  forty  dollars  tax  ;  Provided,  That 
not  more  than  one  person  shall  peddle  under  one  license, 
(2.)  Tliat  any  person  who  temporarily  carries  on  a  business  as 
ijerchant,  in  any  public  place,  and  then  removes  liis  goods, 
shall  be  deemed  a  pedlar.  (3.)  That  nothing  in  this  act  con- 
tained, shall  prevent  any  person  from  freely  selling  live 
stock,  vegetables,  fruits,  oysters,  fish,  books,  charts,  maps, 
jirinled  music  or  the  articles  of  liis  own  growth  or  manulac- 
ture. 

Lightuin;;  (25.)  Evcry  itinerant  who  deals  in,  or  puts  up  lightning 

r<incr'aDtitquor  fods,  or  wlio  sclls  spirituous  liquors,   M'lnes  or  cordials,  in 
dealers.  qnautities  from  one  quart  to  one  barrel,  shall  be  under  the 

eame  rules  and  restrictions,  and  be  liable  to  the  same  tax, 
as  pedlars,  excejit  that  no  order  from  court  shall  be  requir- 
ed to  entitle  him  to  a  license  ;  Provided,  that  any  person 
shall  be  permitted  to  sell  any  spirituous  liquors,  wines  or 
cordials,  made  from  the  |»rodncts  of  his  own  farm,  without 
paying  the  tax  in  this  paragraph  imposed. 


Revknui:  Law.— 1862-'63.  2» 

(2G.)  Every  company  of  Gypsies,  or  any  stroll inir  com-  a.vpvcs. 
pany  of  persons  who  make  a  sn])port  by  pretending  to  tell 
fortunes,  horse  trading,  tinkering  or  begging,  one  hundred 
dollars  in  each  connty  in  which  they  ofFcr  to  practice  any 
of  their  crafts,  recoverable  out  of  any  property  belonging 
to  any  one  of  the  company.  But  nothing  herein  contained 
shall  be  so  construed  as  to  exempt  them  fiom  indictment, 
or  any  other  penalties  now  iuipogod  by  law. 

(27.)  Every  freeman  that  shall  arrive  at  age,  after  the     Poium  [^i.i 

^    T    1  *■  1  •  11  *        to  sheriffs  m 

iirst  day  of  July,  oi  every  year,  may  pay  his  p(»ll  tax  for  certain  cwk-*. 
State  purposes,  for  that  year,  to  the  sheriff  or  his  deputy, 
before  the  election  without  listing. 

(28.)  If  any  person,  bound  to  Hat  property  in  his  own  Penalty  /  .r 
right,  or  the  right  of  another,  shall  fail  to  list  the  same  or 
any  part  thereof,  the  sheriff  shall  collect  from  him,  and  of 
his  own  proper  estate,  double  the  tax  imposed  on  the  prop- 
erty or  subject  not  listed  :  Provided,  (hat  nothing  herein 
contained  shall  subject  to  double  tax  the  estate  of  a  soldier 
in  the  service. 

Skc.  87.  Ttie  count}'  court  may  release  any  person  fi-om    c.  y  c.-.h.. 
the  payment  of  a  double  tax,  for  failing  to  list  his  taxables,  ,",'fn  d.ubie 
in  cases  where  it  shall  ajtpcar  to  the  court,  by  satisfactory  ^'"• 
evidence,  that  such  failue  occurred  by  reason  ot  sickness  of 
the  party  at  the  time  when  the  list  was  taken,  or  when  it 
may  appear  that  he  rendered  a  list,  and  that  his  name  was 
omitted  to  be  entered,  or  was  omitted  in  the  duplicate  pre- 
j)ared  by  the  taker  of  the  tax  lists  to  be  returned  to  the 
clerk,  or  for  other  sufficient  cause,  to  be  judged  of  by  the 
Court. 

Sec.  88.  On  personal  property,  in  the  hands  of  executors     ivd  lo  shtr- 
and  administrators,  bequeathed  to,  or  as  distributive  shares  '     "'^ 
to  collateral  relations  or  strangers,  as  set  forth  in  schedule 
A,  in  connection  with  real  estate  descended  or  devised  to 
collateral  relatione  or  strangers,  the  tax  siiall  be  paid  to  the 
shfrlfT  diroct. 

JSkc.  8y.  Every  person  wlio  is  iqfendcd  to  be  taxed    in     vr.*  tv.i  «* 
paragraphs  15,  ic,  17,  18, 10,  20  and  2.3,  of  schedule  n,and  ^^'^^^  *^'' 
►hall  have  been  carrying  on  his  business  12  m«»nths  before 
the  lirstday  of  July  of  any  year,  shall  render  to  the  sherifi' 
a  statement  of  the  amount  of  bis  purchases  of  taxable  arti- 


30  Rkvenue  Law.— 1SC2-'C3. 

cles  (or  sales  tliercol'  as  the  said  paragraj)li8  may  require) 
during  tlie  year  ending  on  tlie  first  day  of  July,  and  shall 
sign  and  swear  to  an  affidavit  that  his  purchases  (or  sales  as 
VAny  1(0  required)  during  that  jicriod,  did  not  exceed  the 
amount  stated,  and  on  his  paying  the  taxes  imposed  and 
enumerated  in  schedule  B,  bhall  he  entitled  to  a  license 
to  cany  on  his  business  until  the  tirst  of  July  next  ensuing. 

License  n  aj  Si  c.  iMj.  Evcry  person  who  is  intended  to  be  taxed  in  para- 
pivinjj  bond,  grajilis  15,  IG,  17,  IS,  19,  20  and  23,  of  schedule  13.,  commenc- 
ing to  do  business,  or  who  shall  not  have  been  doing  business 
for  twelve  months  before  the  first  of  July,  shall  pay  at  the 
Old  (jf  the  year  for  which  his  license  is  issued,  the  taxes  on 
his  purchases  or  sales,  as  set  forth  in  said  paragraphs  ;  and 
to  secure  the  same,  he  shall,  before  license  is  delivered, 
enter  into  bond  with  good  sureties,  payable  to  the  State  of 
North  Carolina,  in  such  sum  as  the  blierilf  may  deem  suffi- 
cient, conditioned  that  he  will  lender  a  true  statement  of 
his  purchases  or  sales,  as  by  this  act  required  for  the  period 
embraced  in  his  license,  and  pay  his  taxes  thereon  on  tho 
first  day  of  July,  when  his  license  shall  expire. 

Peiia'ty  witk-      Siic.  91.  Every  person  who  shall   carry  on   any  business 

tyiit  licence.  ,  J,  ,'  ,  i-iii-«'ii« 

intenaed  to  be  taxed  as  per  scliedulo  1^,  without  having 
previously  obtained  a  license  as  required,  shall  in  addition  to 
the  taxes,  forfeit  and  pay  one  hundred  dollars,  to  be  col- 
lected by  distress  or  otherwise,  b}'  the  sheriff,  one-half  to 
his  own  use,  and  the  other  half  to  the  ;:8e  of  the  State. 
Pen.^Uv  for       Sfxj.  92.   Every  person  intended  to  be  taxed   by   para- 

reluBal  tn  ex-  •'     *  ./      i 

Libit  lictn.sf.  graphs  1 ,  2,  3,  22,  23,  24  and  25,  of  schedule  B,  shall  show 
his  license  to  any  jus! ice  of  the  peace  or  constable  who  may 
demand  a  view  thereof,  and  it  shall  be  tho  duty  of  every 
constable  to  demand  such  a  view,  and  if  such  person  fail  to 
exhibit  his  license  on  demand  thus  made,  ho  shall  forfeit 
a  id  pay  one  hundred  dollars,  recoveral)le  on  a  warrant  be- 
fore a  justice  of  tlie  ])eace,  ono-half  to  tlie  person  suing  out 
the  warrant,  and  tho  other  half  to  tho  use  of  the  State,  to 
be  paid  over  to  the  sheriff  and  accounted  for  as  taxes. 
Sheriffs  (o  Shc.  93.  Evcry  sheriff'  shall   keep  a  record  of  the  faxes 

k(?e[)  a  K-cortl  of  ,  i       i  •        /• 

ihxes  coiiccuii  collected  by  him  iiom  the  clerks  of  courts  and  under  sched- 
ule B,  of  this  act,  and  of  all  ioi'feitur^s,  arrears  for  insol- 
vents, double  taxes  and  taxes  on  unlisted  subjects;  and  on 


Kevenue  Law.— 1862-'63.  31 

or  before  the  second  Monday  in  August,  shall  deliver  to  the 
clerk  of  the  count}'  court,  ii  statcmeut  setting  forth  all  the 
sums  received  to  that  date,  and  not  previously  accounted 
for,  the  date  of  receipt,  the  person  from  whom  received, 
the  amount  received  from  such  person,  the  suhjccts  on 
whicli  received,  and  the  ag.Djregate  amount,  accompanied  hy 
an  affidavit,  signed  and  sworn  to  before  the  clerk  and  at- 
tested by  him,  that  the  statement  is  correct,  and  that  no 
receipt  has  been  omitted.  And  the  clerk  before  the  third 
Monday  in  August,  shall  send  a  duplicate  of  said  statement 
and  atMdavit  to  the  comptroller  of  the  State,  register  the 
same  in  a  book  kept  in  his  otfice  for  that  ])nrpose,  and  keep 
a  copy  of  the  same  posted  in  a  conspicuous  place  in  tho 
court  house,  until  the  lirst  day  of  January  next  ensuing. 

Skc.  94:.  The  clerk,  on  a]>|»lic.ation  of  the  sherilf,  shall  de-     ricrk  tn  j.r- 

.  ,  1  •    1       1  1        -/r  ni-h  abstraci 

liver  to  him  a  true  abstract  ot  such  return,  wlncli  ine  slieriii  for  the  Comp- 
ahall  deliver  to  the  comptroller  when  he  settles  his  accounts;  *'"""*'■• 
and  if  any  sheriff  shall  foil  to  deliver  such  abstract  to  the 
comptroller,  the  comptroller  shall  add  to  tliQ  taxes  for  which 
such  sheriff  is  liable  one  thousand  dollars,  and  so  report  his 
account  to  the  treasurer. 

Srr.  95.  If  any  clerk  shall  fail  to  perform  any  of  the  duties  ^J^.^rfciture  <•( 
r( quired  in  the  two  preceding  sections  of  this  act,  or  shaH 
falsely  certify  to  the  abstract  of  the  sheriifs  return,  he  shall 
bo  deemed  guilty  of  a  misdemeanor,  and   on   conviction, 
shall  be  removed  from  office. 

Sec.  90.  If  anv  person  taxed  in  schedule  B,  of  this  act,     r.nuity  f..r 

""  .  .  J  1    1  4.\       refusing  vr  ne- 

refuses  or  foils  to  pay  the  tuxes  imposed,  and  leaves  tho  ^,i^cijn^  to  i.»y 
county  before   the   sheriff  can  collect   the   forfeiture,   the  ***• 
eheritt',  in  his  own  name,  may  recover  the  tax  and  forfeiture 
out  of  the  delinquent,  in  any  superior  court  of  the  State; 
the  tax  and  forfeiture  when  collected,  shall  be  paid  over  by 
-  the  sheriff,  as  originally  lequired. 

Si'X).  97.  The  foilowingsuhjocts  shall  be  taxed  the  amounir*     '"^f  ;:;,'\/,';^ 
Specified,  and  the  taxc*  collected  and  accounted  for  thus  :      vion. 

(1.)  Every  corporation  that  might  become  incorporate<l     cotpt,niti«r.». 
by  letters  patentjUnder  the  j.rovisious  of  chapter  iiG,  Uovised 
Code,   entitled  "  corporatious,"  but  shall   fail  to  do  so,  and 
apjdy  to  the  General  Assembly  and  obtain  a  special  act  of 
incorporation,  or  shall  obtain  an  act  to  amend  tLcir  charter, 


38  RETv-ExtJE  Law.— lS63-*i63. 

whetlier  it  had  been  secured  by  lettei-s  patent  nnder  said 
law,  or  l)y  a  special  act^  twenty-five  dollars  for  each  act,  to 
incorporate  or  to  amend,  which  tax  sba'l  be  paid  to  the 
treasurer  of  the  State. 

Corporations  (2.)  No  Corporation  shall  or;^ani?:e  under  such  special  act 
taiuxis  paid,  ot  incorporation  oi)tained  as  set  forth  in  the  preceding;  sec- 
tion, or  derive  any  benefit  under  such  act  to  amend  their 
charter,  until  it  shall  first  have  obtained  a  certified  copy  of 
such  act  from  the  secretary  of  State,  and  the  j^ecretary  shall, 
in  no  case,  furnish  such  co)>y  until  the  company  applying 
shall  have  deliverd  to  him  the  treasurer's  receipt  for  the  tax 
assessed  in  the  preceding  aection,  which  receipt  the  secre- 
tary sliall  file  in  his  oftlce. 

Marrajrf  li-  (3.)  Every  marriage  license,  one  dollar  ;  every  mortgage, 
(Win.  tic.  deed,  marriage  contract,  and  deed  in  trust,  made  to  secure 
debtsor  liabilities,  onedoUar;  and  every  othei'  deed  conveying 
title  to  real  estate,  where  the  consideration  is  three  hundred 
dollars  or  upwards,  fifty  cents,  payable  to  the  clerk  of  the 
county  court.  Xo  clerk  shall  <^rant  such  license,  or  admit 
to  probate  such  instrument,  until  the  tax  shall  have  been 
paid,  and  the  receipt  shall  be  endorsed  on  snch  license  or 
instrument,  and  be  registered  with  the  same. 

Uroitra.  (4.)  Every  broker,  not  a  resident  of  the  State,  shall  pay 

to  the  cashier  of  the  bank  from  which  he  draws  any  exchange 
or  6])ecie,  one  per  cent  on  all  such  sums  drawn,  to  be  ac- 
counted for  to  the  State  treasury,  by  the  said  cashier  on  oath. 

Ba«k  t^xtA.  (5.)  The  president  or  cashier  of  the  banks  herein  named, 
on  or  before  the  1st  da}'  of  October  in  each  year,  shall  pay 
into  the  public  treasury  the  following  tax  tjpon  each  share 
of  stock  owned  b^^  corporations  or  individuals,  to-wit :  The 
Bank  of  Wasiiington,  twenty-five  cents;  the  Merchant's 
Bank  of  New  l>orne,  twenty-five  cents  ;  the  Bank  of 
Wadesboro'  twelve  and  a  half  cents;  the  Bank  of  Fayette- 
vilk,  twelve  and  a  half  cents;  the  Commercial  Bank  of 
"Wilmington,  twenty-five  cents;  the  Farmers'  Bank  of  North 
(.'arolina,  twenty-five  cents;  the  J»aiik  f»f  North  Carolina, 
ninety  cents;  the  Bank  of  Lexington,  forty -five  cent?;  the 
Miners'  and  Blanters'  Bank,  forty-live  cents  ;  the  Bank  of 
Commerce,  forty-five  cents;  the  Bank  of  Clarendon,  forty- 
live  cents;  the  Bank  of  Cape  Fear,  ninety  cents;  the  Bank 


llKVENaE  Law.— l.S02-'63.  33- 

of  Wilmington^  ninety  centa ;  the  I'rink  of  Charlotte,  twelve 
and  a  half  cents;  the  Bank  of  Yanceyville,  twenty-iive 
cents ;  the  Bank  of  Thoraasville,  forty-five  cents  ;  the  Bank 
of  Roxboro,  forty-five  cents,  and  any  other  which  may  bo 
chartered  by  this  or  any  future  General  Assembly,  ninety 
cents  on  the  share  of  one  hundred  dollars,  and  in  that  pro- 
portion for  shares  of  a  less  value,  and  in  case  the  said  ofH- 
cers  of  any  bank  shall  neglect  or  fiiil  to  pay  the  tax  herein 
required,  said  bank  shall  pay  double  the  amount  of  said  tax, 
and  the  same  shall  be  sued  for  and  recovered  by  the  Attor- 
ney General  in  the  name  of  the  State,  in  the  superior  court 
of  the  county  of  AVake. 

Sec.  98.  Every  clerk  shall  keep  a  record  of  the  taxes  re-  clerks  to 
ceived  by  him,  and  to  the  county  court  next  preceding  the  ^^^  *  record, 
first  of  July  of  each  year  on  the  lirst  day  c-f  the  term,  shall 
return  a  statement  setting  forth  the  date  of  each  receipt, 
the  person  from  whom  received,  the  subject  on  which  re- 
ceived, the  amount  received  from  each  person,  and  the  ag- 
gregate amount  received  up  to  that  date,  and  not  previous- 
ly accounted  for;  and  to  this  statement  the  clerk  shall  at- 
tach an  affidavit  that  such  statement  is  correct,  and  that  no 
receipt  by  himself  or  a  deputy  of  his,  haa  been  omitted  to 
the  best  of  his  knowledge,  which  affidavit  shall  be  sworn  to 
and  subscribed  in  the  presence  of  the  chairman  of  the  court, 
who  shall  attest  the  same  ;  and  the  county  court  clerk  shall 
record  such  statement  and  affidavit  in  a  book  kept  for  that 
])urpose  in  his  office,  and  keep  a  copy  of  the  same  posted  in 
some  conspicuous  place  in  the  court  house,  from  tlie  time  at 
which  the  return  shall  be  made,  until  the  lirst  dfiv  of  Janu- 
ary next  ensuing.  And  on  or  before  the  second  day  of  the 
term,  the  clerk  shall  pay  the  sheriff  the  aiJioHnt  of  the  taxes 
received,  as  set  forth  in  said  return,  less  three  per  cent, 
commission  for  receiving  and  accounting  for  said  taxes. 

Sec.  99.  If  any  clerk  shall  fail  to  perform  any  duties  re-  pemiij 
fiuire<l  in  the  preceding  section,  he  shall  be  deemed  guilty  *^^'^'"'- 
of  a  misdemeanor,  and  on  conviction  shall  be  removed  from 
office.  And  if  any  clerk  shall  fail  to  pay  over  to  tlie  sheriff 
the  amount  of  taxes  in  his  hande  on  the  day  s]*ecified,  the 
sheriff  shall  inform  the  county  solicitor  of  the  default,  and 
the  county  solicitor  shall   bring  suit  on  his  bond,  and  shall 


34  Rkvenue  Law.— 18ri2-'G3. 

recover,  iu  addition  to  the  Uixcs  withheld  or  not  accounted 
for,  one  hundred  dollai-s,  and  the  whole  recovery  shall  be 
paid  into  the  treasury  by  the  shcrilF. 
Settlement         gj^  jQO.  The   ghcriff,  and  all  receivers  of  public  monies, 

with  Comptrol-  ,         ,      .  •  i      i  ,11 

Jer.  shall  yearly  settle  tlieir   accounts  with  the  comptroller,  be- 

tween the  last  day  of  July  and  the  lirst  day  of  October, 
(unless  where  the  settlement  of  such  person  may  be  special- 
ly directed  to  be  made  in  another  manner,  or  at  another 
time)  so  that  it  may  be  known,  what  sum  each  one  ought 
to  pay  into  the  treasury  ;  and  the  comptroller  shall  forth- 
with report  to  the  jniblic  treasurer  the  amount  duo  from 
each  accountant,  setting  forth  therein,  if  a  shcritr's  account, 
the  nett  amount  due  from  the  sheriff  to  each  fund,  and 
therefor  the  treasurer  shall  raise  an  account  against  such 
pei*son,  and  debit  him  accordingly. 
Toretnrnthe      Skc.  101.  Tlie  sheritf  in  making  his  settlement,  as  aforo- 

Bourees  of  lax-  ^^^^^  yj^,^^j  j^,gig,^j^^.  ]„  ^  ijgt  i,y  i,,',,^  rendered  at  the  time, 

the  difibrent  sources  IVoin  which  were  raised  the  taxes  ac- 
counted for  b}' liim,  and  the  particular  amount  of  tax  re- 
ceived from  each  source  ;  and  the  com]itrollcr  shall  give  to 
each  sheriff  a  certified  copy  of  such  list,  which  the  sheriff 
shall  deposit  -with  the  clerk  of  the  county  court  of  his  coun- 
ty, for  public  inspection.  In  such  settlement  the  sheriff 
shall  be  charged  with  the  amount  of  public  tax  as  the  same 
appears  by  the  tax  liyt  transmitted  to  the  comptroller ;  also, 
with  all  double  taxes,  and  taxes  on  unlisted  property  by 
him  received,  and  with  all  other  tux  which  ho  may  have 
collected,  or  for  which  he  is  chargeable. 
Credits  to  Seo.  102.  He  shall  be  credited  (1)  with  the  amount  of 
sberifTa.  g^.^^  ^^^  ^^^  ^^^^^  ],j^i  ^^'  ^y  ^jq  State,  with  the  cost  attend- 
ant on  the  sale,  and  procuring  of  the  title,  and  with  com- 
missions on  the  whole,  including  the  county  revenue,  on 
])rodueing  the  certificate  of  the  secretary  of  State,  as  pro- 
vided in  section of  this  act.     {2.)   With   all   insolvent 

taxables  allowed  by  the  courts  as  hereinafter  provided  ;  and 
when  the  sheriff  shall  l»e  required  to  settle  before  such  tax- 
ables are  allowed,  he  shall  be  credited  with  them  in  the 
next  year's  settlement,  or  the  sheriff  may,  at  any  time  there- 
after, on  producing  certificates  of  such  taxables  allowed, 
and  procure  an  order  from  the  coujptroller  on  the  treasurer 


Revenue  Law.— 1862-'63.  35 

for  the  amount  thereof.  And  in  like  manner,  the  sheriff 
shall  have  credit  for  any  over  payment  made  in  former  set- 
ment,  by  reason  of  any  error  in  the  clerk's  abstract  of  taxa- 
bles. 

Sec.  103.  No  insolvent  taxahles  shall  bo  credited  to  the  insoirente. 
sheriff  in  his  settlement  witli  the  comptroller,  but  anch  as 
shall  be  allowed  by  the  county  court,  a  list  whereof  con- 
taining the  names  and  amounts,  and  subscribed  by  the 
sheriff,  he  shall  return  to  the  court  at  some  time  preceding 
said  settlement,  and  the  same  shall  be  allowed  only  on  ma- 
king oath  that  ho  could  not  lind  in  the  county,  property  of 
the  tax  payer,  wherewith  to  discharge  his  taxes,  or  such 
part  thereof  as  is  returned  unpaid,  and  that  the  persons  con- 
tained in  the  hst  were  insolvent  at,  and  during  the  time 
when,  by  law,'hc  ought  to  have  endeavored  to  collect  their 
taxes.  Such  list  shall  be  recorded  on  the  minutes  of  tlio 
court,  and  a  copy  thereof,  within  ten  days  after  its  return, 
shall  be  set  by  the  clerk  in  some  public  part  of  the  court- 
house ;  Provided^  That  when  the  sheriff  may  be  desirous  of 
obtainmg  his  allowance  for  insolvent  poll  tax,  that  instead 
of  swearing  to  his  list,  as  the  law  now  directs,  the  same  may 
be  submitted  to  the  county  court,  a  majority  of  the  justices 
being  present,  who  shall  consider  and  examine  said  sheriff's 
list,  and  make  him  such  allowances  as  they  may  think  jast 
and  proper. 

Sec.  104.  If  any  sheriff  shall  return  to  court  as  insolvent,  R^fum  of  m- 
the  name  of  a  person  who  is  not  listed,  or  has  paid  his  taxes  ■"'^*"'*>  *«• 
for  the  year,  or  shall,  by  himself  or  his  deputy,  collect  from 
any  person  his  tax  for  the  year,  for  which  he  has  been 
returned  an  insolvent,  without  accounting  for  the  same  ;  or 
if  any  clerk  shall  fail  to  record  or  set  up  the  returns  as  re- 
quired in  the  preceding  section,  the  person  so  offending 
shall  forfeit  and  pay  to  the  State  one  hundred  dollars,  and 
the  county  solicitor  shall  prosecute  a  suit  for  the  same. 

Sec.  105.  Every  sheriff  or  other  person  allowed  by  law   natbaof  tb«r. 
to  collect  and  account  in  his  stead,  on  settling  his  accounts  Ij5i,e«»i«. 
with  the  comptroller,  shall  take  the  following  oath,  admin- 
istered by  the  comptroller,  and  subscribe  the  same  in  tlie 
presence  of  the  comptroller,  by  whom  it  shall  be  attested, 
and  the  comptroller  sh^ll  make  no  settlement  with  the  sber- 


36  Revenue  Law. — 1862-'d3. 

iff,  or  any  one  in  his  stead,  unless  he  shall  h«ave  sworn  to 
and  subscribed  the  oath  as  hereby  required  :  I,  A.  B.,  sheriff 

of  the  county  of ,  do,  on  this,  the day  of , 

one  thouf^and  ci^ht  hundred  and ,  make  oath,  that  the 

list  now  pivcn  V)y  me,  is,  to  the  best  of  my  knowledcre  and 
l)elief,  complete,  perfect  and  entire,  and  doth  contain  the 
full  amount  of  all  monies  by  me  or  for  me  received,  or 
which  quirht  t<»  have  been  received  on  account  of  the  public 

taxes  for  the  year  one  thorreand  eiirht  hundred  and on 

listed  and  unlisted  property,  and  all  double  taxes,  and  all 
taxes  received  from  clerks  ot  courts,  and  from  insolvents 
not  heretofore  accounted  for,  and  all  taxes  received,  or 
which  oui,'ht  to  have  been  received  from  any  other 
sources  whatsoever.  And  I  do  further  make  oath,  that  if  I, 
or  any  person  for  me,  shall  hereafter  collect  any  unpaid  tax 
now  due,  and  not  rendered  in  said  list,  I  will  render  a  true 
account  thereof  within  one  year  after  collcetin<jj  the  same. 

FaiHc returns.  ^Ec.  100.  It  the  comptroller  at  any  time  shall  have  just 
cause  to  sus])ect  that  any  sheriif,  or  other  person  accountin'r 
in  his  stead,  may  have  made  a  false  return,  or  sworn  falsely 
in  any  matter  relative  to  collecting  or  accounting  for  any 
tax,  he  shall  thereof  inform  the  oflicer  prosecuting  in  the 
superior  court  of  the  county  wherein  the  offence  was  com- 
mitted, who  shall  take  such  steps  as  public  justice  may 
demand. 

SherifF's  com-  8ec.  107.  The  sheriff  for  his  services  in  collecting  and 
paying  the  public  taxes  into  the  treasury,  shall  receive  a  com- 
])ensation  of  two  ])er  cent,  on  the  nett  amount  received  by 
liirn  from  the  clerk  for  taxes  im])oscd  by  schedule  0,  of  this 
act,  and  four  per  cent,  on  the  amount  of  taxes  collected 
from  every  other  source,  to  bo  deducted  in  the  settlement 
of  his  account  with  the  comptroller ;  for  collecting  and  pay- 
ing county  taxes  (for  whatever  purpose  laid)  the  sheriff 
shall  receive  the  same  per  centum  compensation  as  above 
allowed  on  public  taxes. 

Sec.  108.  And  for  his  settlement  with  the  treasurer,  ho 
shall  be  paid  by  tlic  treasurer  three  dollars  tor  each  day  he 
ijiAj  be  necessarily  engaged  therein,  arid  ten  dollars  for 
every  thirty  miles  of  twice  the  estimated  distance  from  his 
home  to  the  seat  of  govenimcnt,  by  the  most  usual  common 
highway. 


4" 


Revenue  Law. — 1862-'63.  37 

Skc.  100.  In  every  case  of  failure  by  the  sheriff  or  other     Penalty  for 
accounting  officer  to  settle  his  accounts  within  due  time,  or  '""''"'"e  ^  «ct- 
to  take  the  oath  re<jnired  on  his  settlement,  the  comptroller  ^'''" 
shall  forthwith  report  to  the  treasurer  the  account  of  such 
sheriff  or  officer,  doducfinp:  tlnMofrom  nothing  for  commis- 
sions or  insolvents,  but  addinir  ihcroto  one  thousand  dollars 
tor  the  amount  of  taxes  supjxKcd  not  to  appear  in  the  list 
transmitted  by  the  clerk,  and  if  the  whole  amount  be  not  paid 
the  treasurer,  on   motion  of  the  attorney  general    in  the 
superior  court  of  Wake   county,  at  the  first  court  after  the 
default  shall  have  occurred,  sliall  recover  judgment  against 
such    defaulting   officer   and   his  sureties' for  the    amount 
reported  against  him,  without  other  notice  than  is  given  by 
the  delinquency  of  the  officer. 

Skc.  IIU.  The  clerk  of  the  county  court  at  the  same  time  OfficiHi  bond 
when  he  transmits  to  the  comptroller  the  tax  list,  sliall  trans-  "f  "'•enfli. 
mit  to  him  also  a  copy,  certified  under  the  seal  of  the  court, 
ot  the  official  bond  of  the  sheriil",  conditioned  for  the  collec- 
tion, payment  and  settlement  of  the  public  taxes,  upon  the 
pain  ot  his  default  of  forfeiting  to  the  State  one  thousand 
dollars,  which  the  treasurer  shall,  and  is  herebv  specially 
charged  to  collect  in  like  manner,  and  at  such'time  as  is 
provided  in  the  preceding  section. 

1  ?''^'  W'  P®  register  of  every  connty  yearly,  on  or  n.-ty  «f  Re- 
before  the  hrst  day  of  September,  shall  transmit  to  the  *f^'»t<='-- 
comptroller  a  certified  copy  of  the  bond  of  the  clerk  of  the 
county  court,  as  the  same  is  registered,  upon  pain  of  forfeit- 
ing,  for  his  default  to  the  State,  one  thousand  dollars ; 
which  the  treasurer  is  hereby  specially  charged  to  collect 
in  like  manner  and  time,  as  is  provided  in  section  1(J9  of 
this  act. 

Sec.  112.  In  all  suits  directed  by  any  law  to  be  instituted  Hn.ua^^nst 
on  motion  of  the  attorney  general,  at  the  instance  of  the '''^"''••**^- 
treasurer  or  comptroller  against  any  sheriff  or  clerk,  and 
his  sureties,  a  copy  of  the  bond  of  such  officer,  certified  as 
aforesaid,  and  sent  to  the  comptroller,  and  by  the  comp- 
troller certified,  together  with  the  default  under  his  hand, 
shall  be  deemed  sufficient  evidence  of  the  execution  of  such 
bond,  and  the  default  of  the  officer,  to  allow  the  judgment 
to  be  entered. 

Sec.  113.  And  in  ca-io  of  the  default  by  the  register  to     Tvf,nitc^ 
duly  certify  and   transmit  the  bond  of  the  clerk  in  proper  Rf<r'"«r. 
time,  the  oom|)trollcr   shall   forth  with,  proceed    to  procure 
such  certified  co].y,    and   also   a   copy   of  the  bond  of  tho 
register  certified  by  the  keep<  :    '  *"       d  ^hall  pt 

the  manner  hereinbefore  pro  .     ^t  them  :. 

^•'-  ■  '       .it  the  first  superior   c-mI   lu    Wake   county,  after 
'^    : ^11  have  been  procured. 


38  Revenue  Law.— 1862-63. 

Default  of         g^c.  ll-i.  In  evcry  case  of  default,  hy  any  clerk,  sheriff 

clerks,  sbenlTs,  _,    ,  ,.  ^,  ,•.'  ^    ^  ,  , 

4c.  or  taker  ot  the  tax  list,  or  assessor  of  tlie  value  ot  ]>royierty 

in  the  discharjro  of  any  of  the  duties  ot  this  act,  imi^osed  ou 
any  of  them  where  no  penalty  is  jirovided,  the  defaulting 
officer  shall  forfeit  and  pay  to  the  State  for  each  dolault, 
one  hundred  dollars.  And  all  the  penalties  by  this  act  imposed 
on  such  officers  for  the  sole  use  of  the  State,  mav,  when 
there  is  no  special  mode  provided  for  recovering  the  same, 
be  recovered  in  the  name  of  the  State,  at  the  instance  of 
the  treasurer  or  on  motion  of  tlie  attorney  general,  or  any 
of  the  solicitors  of  tiio  State. 
Comptroller^      Sec.  115.  The  certificate  of  the  treasurer  or  comptroller 

evidence.'^  of  any  matter  of  default  in  any  of  said  officers  occurring  at 
the  office  of  the  comj)tro]ler  or  treasurer,  and  copies  of  any 
]iapers  in  said  offices  duly  certified  by  the  jMoper  keej^er 
thereof,  shall  be  admitted  as  evidence  in  any  suit  or  prose- 
cution whatever  ai^^ainst  them  or  otliers,  and  about  any 
other  matter  whatsoever. 
Treasurer  Sex\  IIG.  Tho  treasurer  may,  on  motion,  obtain  judi;raent 

jUdgnllaiT.'"  '"  ^"y  court  of  reccud  against  any  person  indebted  to  the 
State  in  the  same  manner  and  under  the  same  rules  and 
regulations  whicli  are  prescribed  in  case  (»f  delinquent 
sherifis ;  and  the  court  shall  award  execution,  thougli  the 
amount  of  the  claim  be  within  the  jurisdiction  of  a  justice  ,^^| 
of  the  peace.  «H 

Penal ty  for        Seo.  117.  If  any  person  shall,  wilfully  and  corruptly,  com- 

perjury.  ^^j^  perjury  in  any  oath   required  to  be  taken  or  adminis- 

tered by  any  section  of  this  act,  such  person  shall  be  deemed 
guilt}'  of  a  misdemeanor,  and  on  conviction  shall  be  subject 
to  tho  same  ])ains  and  penalties  as  are  imposed  in  section 
29,  chaotcr  34,  entitled  "Crimes  and  Punishments,"  in  the 
Kevised  Code,  on  pei*sons  guilty  of  j)erjury. 
Repeal  of  Seo.  118.  All  laws  imposing  taxes,  the  subjects  of  which 

former  statutes  ^j,^  y^j^j^g^  in  this  act  as  imposing  taxes  upon  subjects 
other  than  those  revived  in  this  act,  are  hereby  repealed  ; 
I'rooidcd^  that  this  repeal  shall  not  be  construed  to  extend 
to  the  provisions  of  any  law,  so  far  as  relates  to  the  taxes 
listed,  or  which  ought  to  have  been  listed,  or  which  may  be 
due  for  the  year  1802,  or  for  any  year  previous  thereto. 
Repeal.  '^'P.G.  119.  All  other  laws  of  this  State,  coming  in  conflict 

with  the  provisions  of  this  act,  are  hereby  repealed ;  Pro- 
vided^ that  nothing  herein  contained  shall  be  construed  as 
repealing  existing  laws,  authorizing  the  appointment  of  tax 
collectors  in  certain  counties,  and  all  tax  collectors  so  ap- 
pointed, siiall  be  subject  to  all  the  provisions  of  this  act  as 
fully  as  sheriffs  are  declared  to  be. 

Sec.  120.  In  all  the  counties  of  this  State,  where  the  first 
term  of  the  county  court,  next  after  tho  first  of  January,  is 


Rkvence  Law.— IS62-T.8.  39 

already  past  l)y,  or  where,  if  held  l)etween  the  iirst  of  Jan-  (.^^.^^t*/ J^J,;;^ 
uary  and  the  iirst  Monday  of  March,  itsliall  pass  by  without  have  passed, 
appointing  assessors  and  tax  listers,  as  hereinbefore  provided  ;  *^- 
or  wlicrever  in    any  county  tlie   first  term   of  the  county 
court  shall  be  after  the   first  Monday  of  March,  tlie  chair- 
man of  each  of  the  said  county  courts,  or  if  there  be_  no 
chairman,  then  the  clerk  shall  direct  a  notice  to  the  justices 
of  the  said  courts,  to  meet  in  their  respective  court  houses, 
to  make   the  appointments  aforesaid,  and  the  clerk  shall 
record  on  the  minute  docket  of  his  court  the  proceedings  of 
the  said  justices  in  special  session  ;  Provided^  that  this  sec- 
tion shall  continue  in  force  during  the  year  1SG3,  and  after 
that,  proceedings  shall  be  had  according  to  the  previous  sec- 
tions of  this  act. 

Sec.  121.  As  early  as  practicable  after  the  ratification  of 
this  act,  the  comptroller  shall  have  published  three  thou- 
sand copies  of  the  same  for  the  sherifis,  clerks,  assessors, 
tax  listers,  and  members  of  assembly,  and  shall  distribute 
the  same  among  the  diiferent  counties  of  the  State,  by  such 
mode  as  he  and  the  public  treasurer  may  adopt. 

Sec.  122.  This  act  shall  be  in  force  from  and  after  its 
ratification. 

Read  three  times  and  ratified  in  General  Assembly,  this 
llth  day  of  February,  A.  D.  1SG3. 

R.  S.  DOTTXELL,  S.  H.  C. 
GILES  MEBANE,  S.  S. 


STATE  OF  XORTn-CAROLINA,| 


Office  of  Skcretaby  of  State. 

I,  John  P.  IL  Russ,  Secretary  of  State  in  and  for  the 
State  of  North  Carolina,  do  hereby  certify  that  the  forego- 
ing is  a  true  copy  of  the  original  on  file  in  this  office.  Given 
imder  my  hand  this  20th  day  of  Fcbrnarv,  18G3. 

JNO.  P.  IL  RUSS, 
Secretary  of  Slate. 


40  Revenue  Law.— lSG2-'fi3. 


AN  ACT  SUPPLE^IEXTAL  TO  AN  ACT  PASSED 
AT  THE  PPwESKXT  SESSION  OF  THE  GENERAL 
ASSEMBLY  ENTITLED  REVENUE. 

Section  1.  lie  it  enacted  hy  ihr  General  Asscmhly  of  the 

Stats  of  Korth  Carolina^   and  it  is   A>^ch>/  enacted  hy  tJie 

authority  of  the  samt\  That  in  all  tlic  counties  of  this  State 

Special  conHs  wherc  the  regular  terms  otthe  count}'  court  shall  come  after 

t"°'ievy  Hxct  ^^'^  hstinj,'  of  taxes  in  the  year  one  thousand  eijrht  hundred 

Ac.  '  and  sixty-three,   between  the  sendincr  in  of  the  lists  to  the 

clerk  and  the  iirst  Monday  of  June  inclusive,  the  taxes  for 

county  purposes  may  bo  levied  ;  and  when  the  courts  shall 

come  after  that  day,  a   special  court  shall  be  called  by  the 

clerk  or  chairman,  to  lie  held  prior  to  the  first  day  of  June, 

1863,  to  make  the  said  levy,    and    the   proceedinj^   of  the 

same  shall  be  recorded  by  the  clerk  on  his  minutes. 

CourtUouse.      Seo.  2.  AVherever,  in  the   said  act  entitled  "  Revenue," 

the  term  court-house  shall   be  applied,  it   shall   bo  lield  to 

include  all  such  jilaces  as  may  be  used   by  authority  ot  law 

.*  '      for  the  holdinn^  of  courts  orthedoinir  of  the  county  business. 

•*        ISkc.  3.  Jj'e  it  further   enacted.  That   this   bill   shall    be 

/     printed  with  the  Revenue  Bilk 

Sec.  4.  Jie  it  further  enaeted.  That  this  act  shall  be  in 
force  from  and  after  its  ratiiication. 

Read  three  times  and  ratified  in  General  Assembly  tills 
11th  day  nf  Febniarv,  A.  I).  18G3. 

R.  S.  DONNELL,  S.  IL  C. 
GILES  MEB/VNE,  S.  8. 


STATE  OF  NORTII-C^AROLINA, ) 
'  Office  of  Sicckictary  ok  SrA'rK,      f 

T,  Jno.  P.  IT.  Russ,  Secretary  of  State  in  and  for  the  State 
of  North  Carolina,  do  hereby  certify  that  the  foregoing  is  a 
true  cojiy  of  the  original  on  tile  in  this  oflice.  Given  under 
iiny  haiul  this  2Uth  day  of  February,  1SG.'>. 

JNO.  P.  II.  RUSS, 

SECItETARY  UV  StATE. 


